CESTAT Chennai held that duty demand due to non-fulfilment of export obligation justified as department empower to recover escaped duty when post importation conditions are not fulfilled. Accordingly, appeal dismissed.
CESTAT Chennai held that order suspending CHA License set aside since proof regarding violation of Customs Broker Licensing Regulations, 2018 [CBLR] not available. Thus allegation not proved and hence CHA License restored.
CESTAT sets aside the rejection of refund claim in Shriram Impex case, citing failure to consider Chartered Accountant certificate for SAD paid.
Associate Lumber Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Chennai) CESTAT Chennai has emphasized that recovery cannot be made effective from the assessee before completion of the appeal period mentioned in section 129 A (3) of the Customs Act, 1962. Legislature has prescribed three months time from the communication of the order. In the […]
CESTAT Chennai held that insulin manufactured using r-DNA technology would qualify as a mono component insulin and hence benefit of exemption notification under Notification No. 12/2012 – Cus. dated 17.03.2012 available.
CESTAT Chennai held that when an importer has voluntarily accepted the enhanced value without any protest then he is precluded from challenging the same. Thus, order upheld to the extent of duty demand. Whereas, confiscation, fine and penalty set aside.
CESTAT Chennai rules that declared import values cannot be rejected solely based on NIDB data without valid reasons or supporting evidence.
CESTAT Chennai held that a proforma invoice is in the nature of a quotation or offer and hence does not constitute valid basis for enhancement of value of the imported goods. Enhancement set aside since there is no evidence to show that there is flow back of amount.
CESTAT Chennai held that denying substantial benefits only for technical errors would not do justice to the appellant. Thus, technical error in Certificate of Origin cannot result in denial of concessional rate of Basic Customs Duty (BCD).
CESTAT Chennai upheld the order directing fixation of brand rates of duty drawback for drawback of duties suffered on inputs used in exports of cotton denim fabrics as no efforts made by revenue to negate the findings of appellate authority.
