A mere averment in the Show Cause Notice that the appellant had suppressed the fact cannot mean that mens rea is established, No penalty if Alleged suppression of facts was not willful with an intent to evade payment of service tax.
CESTAT Chennai overturns Commissioner (Appeals) ruling that raised customs value of a second-hand car. Learn about the proceedings and decision of Lakshami & Co Vs Commissioner of Customs.
CESTAT Chennai held that non-renewal of Private Bonded Warehouse license alleging settlement of disputes and admission of duty liability before Settlement Commission is unjustified. As post settlement, immunity is granted to the assessee from fine, penalty and prosecution under Customs Act and any other Central Act.
An exploration of CESTAT Chennai’s judgement on CVD exemption under Notification No. 30/2004-CE for a trader not availing CENVAT credit.
CESTAT Chennai supports the sanctioning of a customs duty refund claim for K.I. International Ltd after thorough document verification. Learn more here.
CESTAT Chennai grants approval for the amendment of shipping bills in the case of Regin Exports. The rejection of the request by the authorities is set aside, citing the absence of examination as an insufficient reason for denial.
CESTAT Chennai allows the appeal by VNMS Ayyachamy Nadar & Bros against the order of the Commissioner of Customs. The revocation of the CHA license is set aside, and a partial forfeiture of the security deposit is upheld.
CESTAT Chennai upheld the eligibility of “External Hard Disc Drives” for exemption from customs duty under Notification No. 12/2012-CE. The classification as per the Central Excise Tariff Act was crucial in determining the benefit.
CESTAT Chennai upholds that anti-dumping duty (ADD) cannot be levied on used and second-hand machinery imported from China. The ruling protects importers from double jeopardy in ADD imposition.
CESTAT Chennai allows the appeal filed by Nadippisai Pulavar K.R. Ramasamy Co-operative Sugar Mills Ltd., rejecting the allegations of manpower supply. The demand for Service Tax is set aside.
