CESTAT Chennai held that the impugned order is liable to be set aside since declared assessable value of imported black pepper accepted. Accordingly, the appeal is allowed and penalties-imposed u/s. 112 and 114AA of the Customs Act quashed.
CESTAT Chennai refers appeal to President for a Special Bench, finding the same Customs order was challenged across multiple Benches, invoking the principle of comity.
CESTAT Chennai held that burden of showing that the goods are marketable is on department. Since department has not discharged its burden of showing that the goods i.e. sugar invert syrup is marketable no excise duty can be levied. Accordingly, appeal allowed.
In Palfinger Cranes v. Commissioner of Customs, CESTAT Chennai ruled that a company is eligible for a Special Additional Duty (SAD) refund, classifying the failure to endorse invoices as a procedural lapse.
CESTAT Chennai held the denial of import exemption customs authority not justifiable since import was made under DGFT licence which was valid at the time of import and was cancelled by DGFT much later. Accordingly, order set aside and appeal allowed.
CESTAT Chennai held that claiming an exemption or a certain classification on a bill of entry is not mis-declaration or suppression of facts. Accordingly, demand for duty for the extended period or imposition of fine and penalty, for misdeclaration or suppression of fact not sustained.
CESTAT Chennai held that Adjudicating authority has taken lenient view by levying penalty on Customs Broker for allowing use of license to unauthorised person and not revoking Customs Broker License. Accordingly, order of adjudicating authority upheld.
CESTAT Chennai held that Clear Float Glass is classifiable under Customs Tariff Heading [CTH] 7005 1090. Accordingly, impugned order is set aside and appeal of the assessee is allowed.
CESTAT Chennai held that classification of Amprolium HCL under Customs Tariff Heading [CTH] 2933 9900 upheld. Accordingly, duty and interest as ordered is upheld.
CESTAT Chennai held that denial of DEPB scrip benefit to innocent transferee importers of fraudulently obtained licence by original licence holder not justifiable since licence was not cancelled by appropriate authority at the time of import of goods. Accordingly, order set aside and appeal allowed.
