CESTAT Chennai partly allows appeal in Chadhuram Enterprises case, reducing redemption fine and penalty for non-compliance with labelling rules.
CESTAT Chennai held that demand for IGST on ‘lithium-ion batteries’ at the rate of 18%, however, demand for interest set aside since section 3(12) of the Customs Tariff Act incorporated interest only with effect from 16.08.2024.
TDS is always deducted from the amount payable and it is not any other consideration. Therefore, the demand on this score cannot sustain and hence, the impugned order to this extent is set aside.
CESTAT Chennai dismisses Customs appeal seeking further action against a broker whose employee colluded in duty evasion. Existing suspension upheld.
CESTAT Chennai held that refund of excess duty paid is allowable since delay in filing of bill of entry was on account of system error. Thus, appeal of revenue dismissed and refund granted by lower authority upheld.
Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itself, constitute valid evidence.
CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application of error-correcting notifications
CESTAT Chennai rules against arbitrary rejection of declared import value, citing SC precedent in valuation dispute.
CESTAT Chennai sets aside the order in SLV Trading Co. case, remanding it for reconsideration of judicial precedents on redemption fine and penalties.
CESTAT Chennai held that ‘Receiver’ being part of the phone is classifiable under CTH 8517. Thus, classification sought to be made by the Revenue under CTH 8518 lacks merit and hence, order is set aside.
