CESTAT Bangalore ruled Section 113(h)(i) of Customs Act applies only if goods are entered for export. Shortage due to EOU’s clerical error not liable for confiscation. citing a clerical error and not a deliberate mis-declaration or illicit DTA clearance.
CESTAT confirmed a Service Tax demand, ruling that a service provider’s failure to explain a large discrepancy between ITR and ST-3 returns justifies the tax liability.
CESTAT Bangalore held that additional duty of customs is very much leviable under Section 3(1) of the Customs Tariff Act in respect of imported natural rubber equal to the duty of excise levied as cess under Section 12 of the Rubber Act, 1947. Accordingly, refund rightly denied and appeal rejected.
CESTAT Bangalore held that goods imported and cleared to industrial consumers are not leviable to MRP based assessment under section 4A of the Central Excise Act, 1944. Accordingly, appeal is allowed and impugned order set aside.
There was no reason to interfere with the order of the Commissioner enhancing the value of the touch media device by including the value of the licence software imported subsequently and confirmed the differential duty demanded with interest and imposition of penalty.
CESTAT Bangalore set aside a Rs. 50,000 penalty on a customs broker, citing membership approval before show-cause notice communication.
CESTAT Bangalore held that State Cricket Association rendering services to their members cannot be leviable to service under ‘Club or Association Services’. Accordingly, demand confirmed on this count is set aside.
CESTAT Bangalore held that since tests were not conducted in accordance with International Organization Standardization [ISO] the consignment is classifiable as ‘Newsprint’ under Customs Tariff Heading [CTH] 480180. Accordingly, order set aside.
CESTAT Bangalore rules on Service Tax refund for export of services, clarifying input service nexus and relevant dates for claims.
CESTAT Bangalore remands GSEC Limited’s ₹25 lakh refund case to Commissioner (Appeals) to determine unjust enrichment applicability.
