Courts: CESTAT Bangalore
410 articlesCustom Duty

Custom Duty
Royalty cannot be included in Transaction Value under Customs Valuation Rules, 2007, Once Arm’s Length Price Accepted
Custom Duty

Custom Duty
CESTAT allows Import duty benefit of Notification No. 21/2002 for snap fasteners
Excise Duty

Excise Duty
Goods manufactured on job work basis to be valued as per rule 11 of Central Excise Valuation Rules
Service Tax

Service Tax
Service Tax Liability on Government Guarantee Commission for Irrevocable Debt Market Fundraising
Custom Duty

Custom Duty
Delay in Sample Drawal Affects Carotene Level: CESTAT Bangalore
Custom Duty

Custom Duty
Lack of Corroborative Evidence – CESTAT Quashes Customs Act Section 112A Penalty for Import Undervaluation
Custom Duty

Custom Duty
Mere Retracted Statements Insufficient for Customs Act Penalties: CESTAT
Custom Duty

Custom Duty
Demand on past consignments based on examination report of live consignment unsustainable
Excise Duty

Excise Duty
CENVAT admissible: Manufacturing Includes Blackening, Buffing, Inspection, Packing, etc.
Service Tax

Service Tax
Service Tax Exempt for Admission/Enrollment Fees from Prospective Club Members
Service Tax

Service Tax
TDS from Own Account not excludible from Gross Taxable Value
Excise Duty

Excise Duty
Benefit of Notification 108/95-CE cannot be denied if no evidence of removal of goods before project completion
Custom Duty

Custom Duty
Imported product which functions like badge reader is rightly classifiable under Chapter 8543
Service Tax

Service Tax
