CESTAT Bangalore held that benefit of notification no. 20/2006 dated 01.03.2006 and notification no. 21/2012-Cus. dated 17.03.2012 not available in case of import of garment accessories. Accordingly, 4% SAD leviable.
CESTAT Bangalore held that rejecting request for amendment of declared value in bill of entry (BOE) without awaiting outcome of DRI investigation not justified. Accordingly, order set aside and matter remanded back to adjudication authority.
CESTAT Bangalore held that import of brushless DC/Axial fans meant for use in electronic industry should be valued at Transaction Value under Section 4 of Central Excise Act and accordingly, demand of Countervailing Duty on the same unsustainable.
CESTAT Bangalore held that cross-model utilisation of discount resulting into undervaluation are inadmissible under section 4 of the Central Excise Act, 1944.
CESTAT Bangalore rules Montanide ISA 206 VG is not classifiable as a veterinary vaccine. Penalty on Bharat Biotech under Customs Act deleted.
CESTAT rules that supervision and efficiency test charges paid to overseas suppliers can’t be included in the assessable value for customs duty.
CESTAT Bangalore held that that service tax on commission paid to foreign commission agents is payable under reverse charge only from 18.04.2006 and not from 01.01.2005.
It is settled that once CA certificate is produced and in absence of any allegation of fraud or collusion, such certificate is sufficient to grant SAD refund claim. Refund should not be denied merely on technical violations.
Appeal rejected on misinterpretation of Customs Act. CESTAT remands case to decide on merits. Goods clearance deemed final.
Read the detailed analysis of the CESTAT Bangalore order reducing penalty to 5L in the case of confiscation of goods attempted to be improperly exported under section 113 FERA.
