CESTAT Chennai set aside penalties against a CHA employee for not verifying exporter credentials, ruling that CHALR 2004 applies, not direct Customs Act penalties, for such lapses.
CESTAT Chennai rules for PGC Corporation Limited; finding no misdeclaration on reimported goods despite label error, citing unchanged composition and drawback return.
CESTAT rules exporters are not liable for service tax on foreign bank charges deducted from export proceeds, citing previous judicial precedents.
CESTAT Chennai dismisses Customs’ appeal against Vasta Biotech, upholding prior ‘Martech DHA’ classification due to settled legal precedent and res judicata.
ESTAT Chennai confirms penalties on importer and alleged mastermind for misdeclaration and undervaluation of glass chatons, dismissing cross-examination plea.
CESTAT Chennai dismisses Revenue appeal, affirming no redemption fine or penalty when prior Tribunal order set aside goods’ confiscation and penalty.
CESTAT Chennai abates customs appeals for Chand Kavar Bhandari, citing appellant’s death and invoking the principle of ‘no taxation of the dead’ as per Supreme Court precedent.
Nickel Hydroxide powder with additives like cobalt and graphite was classifiable as a miscellaneous chemical product under Customs Tariff Heading (CTH) 3824 and not as an inorganic chemical under CTH 2825.
CESTAT Chennai rules a service tax demand against Veesons Energy Systems Pvt. Ltd. abates, as it was not part of the approved resolution plan and no continuance application was filed after liquidation.
CESTAT Chennai allows Piramal Enterprises customs duty remission for imported goods destroyed in a fire, citing non-applicability of exemption conditions.
