The Chennai Tribunal upheld penalties against custodians, steamer agents, and employees for removing seized goods without permission, confirming accountability under the Customs Act.
CESTAT Chennai held that royalty and licence fees paid by Xiaomi India under exclusive agreement is includible in the transaction value as per section 14 of the Customs Act, 1962 read with rule 10(1)(c) of the Customs Valuation Rules. Accordingly, differential duty confirmed.
CESTAT Chennai held that mere technical defects in supplier invoices are not sufficient to disallow ISD distributed credit. Accordingly, impugned order is set aside and appeals are allowed with consequential benefits.
CESTAT Chennai held that imported LED Monitors Tiles are classifiable under Customs Tariff Heading 84285200 and hence eligible for exemption in terms of Notification No. 24/2005-Cus dated 01/03/2005. Accordingly, appeal allowed.
CESTAT Chennai held that a notice under Section 28(6) of the Customs Act is mandatory before confirming short payment of duty or penalty, setting aside the order against L&T.
Penalties imposed on appellant and its Managing Director for allegedly availing excess duty drawback by understating freight charges in export shipping bills was set aside as appellant had not made any mis-declaration in the shipping bills filed by them, they had not rendered the export goods liable for confiscation.
CESTAT Chennai held that Enriched Omega 3 Fatty Acid (Fish Oil – Ethyl Ester) and Enriched Omega 3 Fatty Acid-Powder (Fish Oil – Ethyl Ester-Powder) are classifiable under CETH 1516 1000 and not under CETH 3824 9090 as contested by department.
CESTAT Chennai held that ‘wheel loaders’ are classifiable as ‘front-end shovel loaders’ and hence are covered under Customs Tariff Heading 8429 5100. However, demand for only normal period is sustained and demand for extended period is set aside.
Refund of Special Additional Duty (SAD) could not be denied merely because commercial invoices did not carry the endorsement required under Notification No. 102/2007-Customs, when all other substantive requirements were satisfied.
CESTAT Chennai held that for the purpose of charging export duty the assessment of Iron Ore for determination of Fe contents shall be made on the basis of Wet Metric Ton for period prior to 1st May 2022. Accordingly, appeals allowed and orders set aside.
