CESTAT Chennai returns N.R. Colours Ltd.’s SAD refund case to original authority for re-evaluation, citing an incomplete Chartered Accountant’s certificate as the reason for initial rejection.
CESTAT Chennai held that merely stating the probability of revenue succeeding in their appeal, is a bald statement which cannot be stated to be a reasonable plea for granting stay of order. Hence, stay not granted since sufficient cause not shown.
CESTAT Chennai held that CENVAT Credit in respect of service tax paid on input services i.e. Management or Business Consultant’s Service’ and ‘Business Support Service’ is duly eligible. Accordingly, disallowance of credit set aside.
CESTAT Chennai held that the classification of the goods cannot be said to be one involving suppression of facts and willful mis-statement. Hence, invocation of extended period of limitation under section 28(4) of Customs Act not justified.
CESTAT Chennai held that affixation of MRP on packages of imported goods containing quantity of more than 25 Kgs is not mandatory. Hence, differential duty demand for non-affixation of MRP cannot be sustained.
CESTAT Chennai held that order passed without adhering to timelines specified in the Customs Brokers Licensing Regulations, 2013 [CBLR] cannot be sustained. Accordingly, consequential relief granted to customs broker and order revoking customs broker licence set aside.
CESTAT Chennai held that active collusion of appellant i.e. Custom House Agent [CHA] with High Sea Seller not proved hence penalty under section 112(a) of the Customs Act, 1962 unwarranted in absence of intention to evade payment of duty.
Department argued that the inspection certificates appeared forged and misleading. It was pointed out that the inspection timings shown were not physically possible, and the certificates were issued by an inspector whose link to the issuing agency was unclear.
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside the continued suspension of M/s. Kailash Shipping Services Pvt. Ltd.’s Customs Broker License. The Tribunal ruled that the show cause notice (SCN) issued to the company was time-barred and lacked jurisdiction, rendering the preceding suspension unsustainable.
CESTAT Chennai rules in favor of Hindustan Unilever, classifying Aloe Vera and Baby petroleum jelly as skincare. Decision aligns with prior rulings and Supreme Court precedent.
