Department argued that the inspection certificates appeared forged and misleading. It was pointed out that the inspection timings shown were not physically possible, and the certificates were issued by an inspector whose link to the issuing agency was unclear.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.
CESTAT Chennai rules in favor of Hindustan Unilever, classifying Aloe Vera and Baby petroleum jelly as skincare. Decision aligns with prior rulings and Supreme Court precedent.
CESTAT Chennai rules that Wireless Access Points with MIMO but without LTE standards are eligible for customs duty exemption, citing Delhi High Court precedent.
CESTAT Chennai rules against service tax on reimbursements received by Seamax Shipping India Pvt. Ltd. as a “pure agent,” citing Supreme Court precedent.
CESTAT Chennai denies Amicus Communications’ customs duty refund appeal, citing failure to provide mandatory documents, lack of diligence, and strict compliance for exemptions.
CESTAT Chennai held that interest on Extra Duty Deposit not payable by revenue since lapses were on the part of importer in not submitting complete document enabling revenue to finalize assessment. Accordingly, appeal disposed of.
CESTAT Chennai rules against service tax demand on Eastman Exports, clarifying no service recipient relation for foreign agent and bank deductions in export proceeds.
CESTAT Chennai held that that the PVC Regrind is a single thermoplastic material and cannot be classified as waste/scrap. Thus, import of PVC Regrind is not restricted under Foreign Trade Policy.
CESTAT Chennai held that imposition of penalty under Regulation 18 of the Customs Broker Licensing Regulations, 2013 [CBLR] justified as Customs Broker failed to intimate department about mis-declaration of weight in imported goods. Accordingly, appeal dismissed.
