CESTAT Chennai held that Epoxidised Soya Bean Oil is classifiable under tariff heading 1518 0039 of the Customs Tariff Act, 1985. Accordingly, duty demand of normal period with appropriate interest confirmed.
CESTAT Chennai dismisses Shri Krishna Logistics Solutions’ appeal on CHA license suspension as infructuous after final penalty order by the Commissioner.
CESTAT Chennai ruled on Orchid Chemicals’ appeal, citing insolvency resolution precedents. The appeal was abated following NCLT approval. Read the full summary.
CESTAT Chennai abates Neoteric Infomatique’s customs appeal after NCLT’s approval of the resolution plan, citing Supreme Court and tribunal precedents.
CESTAT Chennai held that when the benefit of an exemption Notification is claimed, the claimant has to necessarily fulfil all the conditions prescribed under the said beneficial Notification.
CESTAT Chennai ruled that Volvo can import internal combustion engines under DFIA license without restrictions to tractor-related parts.
Flextronics Technologies India Private Ltd. Vs Commissioner of Customs (CESTAT Chennai) In the case of Flextronics Technologies India Pvt. Ltd. vs Commissioner of Customs, CESTAT Chennai examined the classification and duty exemption of connectors imported by the appellant. Flextronics filed an appeal against an order by the Commissioner of Customs (Appeals-I), Chennai, which upheld the […]
CESTAT Chennai held that the Investigation Report is administrative and fact finding in nature as it does not purport to decide the lis or contest between the contending parties by a statutory authority. Thus, investigation report is not appealable order.
CESTAT Chennai held that benefit of Basic Customs Duty BCD under notification no. 25/2005 eligible in case of import of ‘Digital Still Image Video Cameras’. Accordingly, appeal allowed with consequential benefits.
Refund of Extra Duty Deposit ( EDD ) was not subject to the limitation under Section 27 of the Customs Act, 1962, and should be returned upon finalization of provisional assessments without requiring a formal refund claim.
