CESTAT Bangalore overturns license revocation of Global Agencies, citing violation of rule 11(a) of CBLR and emphasizing due process.
Royalty paid for technology use in production is on net value of goods made in India; thus, it can’t be added to the value of finished goods imported for trading.
Madras High Court remanded Carl Zeiss India’s case for converting shipping bills under a drawback scheme to an advance authorization scheme. The Court found the time limit in a Board Circular unsustainable and directed authorities to consider the company’s documents for conversion eligibility.
Enterprise Software Solutions Lab Vs Commissioner of Customs (CESTAT Bangalore) Introduction: The case of Enterprise Software Solutions Lab Ltd. vs. Commissioner of Customs, adjudicated by CESTAT Bangalore, revolves around the classification of T4 Fingerprint Time & Attendance System and K200 Proximity Time & Attendance System. The appellant, based in Bangalore, contested the assessing authority’s classification […]
Explore the CESTAT Bangalore ruling on business transfer agreements with non-compete clauses and the implications for Service Tax. Get insights into Naveen Chava Vs Commissioner of Central Tax case.
CESTAT Bangalore rules that Finger Print Readers, having individual functions, cannot be classified under the CTH of Computer Accessories. Read the full order here.
A.P. Steel Re-Rolling Mills Ltd. Vs Commissioner of Customs: CESTAT orders release of HMS scrap after mutilation under customs supervision.
Read about CESTAT Bangalore’s ruling confirming separate classification for software licenses and software, allowing the benefit of nil customs duty rate.
Learn from CESTAT Bangalore’s ruling that a duty-free shop licensee must pay customs duty when violating Customs Act provisions. Analysis & implications explained.
CESTAT Bangalore rules reimbursable expenses not includable in taxable value for services under warranty, setting precedent for service tax assessments.
