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.
Dive into the customs duty exemption dispute between Halbit Avionics Pvt Ltd and the Commissioner of Customs (CESTAT Bangalore). Detailed analysis of imports for aircraft upgradation and eligibility for duty exemption.
CESTAT Bangalore’s ruling emphasizes customs adherence to DGFT notifications. In Specta Decor Pvt Limited vs. Commissioner of Customs case, a redemption fine is reduced due to unforeseen circumstances.
Dive into the case of Puthuval Associates vs. Commissioner of Customs regarding anti-dumping duty on green reflective glass from January 4th to May 22nd, 2009, analyzed in a CESTAT Bangalore order.
