Burden of proving undervaluation lies with the customs authorities, and an importer’s acceptance of valuation does not, by itself, constitute valid evidence.
CESTAT Chennai rules Vividh Print Media eligible for concessional customs duty, citing SC precedent on retrospective application of error-correcting notifications
CESTAT Chennai rules against arbitrary rejection of declared import value, citing SC precedent in valuation dispute.
CESTAT Chennai sets aside the order in SLV Trading Co. case, remanding it for reconsideration of judicial precedents on redemption fine and penalties.
CESTAT Chennai held that ‘Receiver’ being part of the phone is classifiable under CTH 8517. Thus, classification sought to be made by the Revenue under CTH 8518 lacks merit and hence, order is set aside.
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.
