Courts: CESTAT Chennai
961 articlesCustom Duty
Custom Duty
Customs must substantiate classification with test reports & technical evidence, not assumptions
Service Tax
Service Tax
Service Tax Not Leviable on TDS Component of Foreign Remittances: CESTAT Chennai
Custom Duty
Custom Duty
Refund of CVD paid on account of EDI system glitch to be examined as per relevant judgement: Matter remanded
Custom Duty
Custom Duty
DGCEI appointed as officer of Customs hence authorize to demand differential duty u/s. 28
Custom Duty
Custom Duty
No combined penalty u/s 112, 114A, and 114AA for mis declared fabric consignment, CESTAT directed reconsideration in Customs Duty dispute
Custom Duty
Custom Duty
Order quashed as declared assessable value of imported black pepper accepted
Custom Duty
Custom Duty
CESTAT Refers Appeal to President Due to Multiple Benches Hearing Same Order
Excise Duty
Excise Duty
Sugar invert syrup is not leviable to excise duty since department failed to prove its marketability
Custom Duty
Custom Duty
CESTAT Allows SAD Refund Despite Invoice Endorsement Failure
Custom Duty
Custom Duty
Import exemption cannot be denied when DGFT licence was valid at time of import but cancelled later
Custom Duty
Custom Duty
Change in Goods Classification Not Mis-declaration or Suppression: CESTAT Chennai
Custom Duty
Custom Duty
Levy of penalty and no revocation of customs broker license justified for use of license by unauthorized person
Custom Duty
Custom Duty
Clear Float Glass is classifiable under CTH 7005 1090
Custom Duty
Custom Duty
