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CESTAT Bangalore

Goods Made of 100% Glass Fibres for Gas Filtering Classifiable Under CTH 8421

February 13, 2024 753 Views 0 comment Print

CESTAT Bangalore rules that Huy Glass made of 100% glass fibres is correctly classifiable under Customs Tariff Heading 8421 as air purifiers, not textiles.

Customs Duty chargeable on Value of Bra Cup Pairs Used in a Single Brassiere: CESTAT

January 17, 2024 6375 Views 0 comment Print

CESTAT Bangalore rules on Bra Cups classification: Customs duty to be charged on the value of a pair. Detailed analysis of Lovable Lingerie Ltd vs. Commissioner of Customs.

CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty

January 13, 2024 924 Views 0 comment Print

The tribunal concluded that the Commissioner failed to present additional evidence beyond co-accused statements, mirroring the trial court’s findings. Emphasizing the principle of double jeopardy, the tribunal set aside the penalty imposed under Section 114 of the Customs Act, granting victory to Abdul Razak.

CESTAT Upholds Reassessment Order in Customs Duty Refund Case

January 5, 2024 1125 Views 0 comment Print

Explore the case of Commissioner of Customs vs. Rajhans Enterprises: CESTAT’s decision on reassessment for refund of excess customs duty and the legal implications.

Excise duty refund cannot be adjusted against demand without providing an opportunity to appellant

January 2, 2024 705 Views 0 comment Print

Explore the CESTAT Bangalore case of J K Tyre vs Commissioner regarding the validity of excise duty refund appropriation. Detailed analysis of the order and its implications.

Customs Duty: Section 114A Prescribes Penalty Equivalent to Duty or Interest, as Applicable

December 31, 2023 2856 Views 0 comment Print

CESTAT Bangalore ruling in IBM’s favor: Penalty under Customs Act (Section 114A) equals duty, not duty and interest. Detailed analysis of the case.

ABB Limited’s Static Convertors Classifiable Under 8504: CESTAT Bangalore

December 31, 2023 1257 Views 0 comment Print

Explore CESTAT Bangalore’s ruling on ABB Limited vs Commissioner of Customs. Automatic Voltage Regulators deemed under Electrical Transformers, attracting 20% duty. Full order analysis.

CESTAT Clears Customs Broker of License Revocation in Absence of Mala Fide & Wilful Misrepresentation

December 30, 2023 789 Views 0 comment Print

CESTAT Bangalore rules in favor of Access World Wide Cargo, setting aside penalty imposed for alleged violation of Customs Broker Licensing Regulations. Detailed analysis and legal insights.

Anti-dumping duty leviable on reflective glass imported from China

December 27, 2023 1176 Views 0 comment Print

CESTAT Bangalore held that Reflective Glass not found in notification no. 4/2009 dated 06.01.2009 is not exempt from levy of anti-dumping duty. Thus, anti-dumping duty leviable on reflective glass imported from China.

Smartra immobiliser a Vehicle Theft Prevention Security Device classifiable under CTH 8708

December 26, 2023 1029 Views 0 comment Print

CESTAT Bangalore held that since the smartra immobiliser is only a security device to prevent a vehicle from being stolen it is rightly classifiable under Chapter Heading 8708 as parts of motor vehicle.

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