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CESTAT Chennai

Latest Posts in CESTAT Chennai

Importer cannot challenge enhanced value post acceptance of the same: CESTAT Chennai

December 3, 2024 60 Views 0 comment Print

CESTAT Chennai held that when an importer has voluntarily accepted the enhanced value without any protest then he is precluded from challenging the same. Thus, order upheld to the extent of duty demand. Whereas, confiscation, fine and penalty set aside.

Import Values Cannot Be Rejected Solely on NIDB Data: CESTAT Chennai

December 1, 2024 147 Views 0 comment Print

CESTAT Chennai rules that declared import values cannot be rejected solely based on NIDB data without valid reasons or supporting evidence.

Enhancement of value of imported goods based on proforma invoice not valid: CESTAT Chennai

November 21, 2024 258 Views 0 comment Print

CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. Enhancement set aside since there is no evidence to show that there is flow back of amount.

Benefit of concessional rate cannot be denied for technical error in Certificate of Origin: CESTAT Chennai

November 21, 2024 237 Views 0 comment Print

CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, technical error in Certificate of Origin cannot result in denial of concessional rate of Basic Customs Duty (BCD).

Order directing fixation of brand rates of duty drawback upheld: CESTAT Chennai

November 21, 2024 495 Views 0 comment Print

CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs used in exports of cotton denim fabrics as no efforts made by revenue to negate the findings of appellate authority.

Department failed to discharge burden of proof for classifying ECU under 8708 9090: CESTAT Chennai

November 20, 2024 345 Views 0 comment Print

M/s. Hyundai Motor India Limited, Kanchipuram (HMIL), are engaged in the manufacture of passenger motor cars, under the brand name of “Hyundai”. They import various parts and accessories of passenger motor cars through Chennai ports.

Rejection of Service Tax Refund Under Section 142(8) of CGST Act Not Justified: CESTAT Chennai

November 18, 2024 819 Views 0 comment Print

CESTAT Chennai held that denial of refund claim related to cenvat credit of service tax under RCM by invoking provisions of Section 142(8) of the CGST Act is cannot be justified. Accordingly, order rejected refund claim set aside.

Minor Procedural Lapses not Ground for denying SAD Refund: CESTAT Chennai

November 16, 2024 285 Views 0 comment Print

CESTAT rules procedural lapses insufficient to deny SAD refund if taxes are paid, upholding Noritsu India’s claim on imported photofinishing equipment.

Customs duty not sustained on material intended for use in factory being destroyed by fire: CESTAT Chennai

November 12, 2024 309 Views 0 comment Print

CESTAT Chennai held that no customs duty could be demanded on the material intended for use in the factory, however, were destroyed by fire accident. Accordingly, duty demand not sustained.

NIDB data alone cannot be base for rejection of transaction value: CESTAT Chennai

November 7, 2024 168 Views 0 comment Print

CESTAT Chennai held that enhancement of transaction value solely on the basis of NIDB data, without determining how imported goods are comparable and contemporaneous, not justified. Hence, order set aside.

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