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CESTAT Chennai

Customs: Section 111 & 112 attracted only when goods are improperly imported

June 21, 2022 7179 Views 0 comment Print

Section 111 and Section 112 are attracted only when the goods are held to be liable for ‘confiscation’ when they are ‘improperly imported goods’.

In absence of specific allegation & proof extended limitation period cannot be invoked

June 20, 2022 930 Views 0 comment Print

It has merely stated that the fact of non-payment would not come to notice but for the verification of the audit department. In the absence of any specific allegation and proof that the appellant has suppressed facts, the extended period cannot be invoked.

Penalty cannot be imposed by Corrigendum to Original Order

June 20, 2022 6201 Views 0 comment Print

Corrigendum to an Order in Original can be issued only for correcting typographical errors. A corrigendum cannot be used to cover up the main part or main issue that has to be adjudicated.

Penalty u/s 114 leviable on CHA for mis-declaring goods

June 17, 2022 1404 Views 0 comment Print

Behag Overseas Vs Commissioner of Customs (CESTAT Chennai) Misdeclaration of goods and attempt to export such goods is punishable under Section 114 of the Customs Act. A Customs House Agent, who is a party to the mis-declaration, is liable to pay penalty. Facts- On specific intelligence, it was alleged that red sanders log are being […]

CENVAT Credit on transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible

June 16, 2022 432 Views 0 comment Print

India Cements Ltd. Vs Commissioner of GST & Central Excise  (CESTAT Chennai) CESTAT held that that the credit on outward transportation from the place of removal upto the buyers’ premises / dealers for period upto 31.03.2008 is eligible. FULL TEXT OF THE CESTAT CHENNAI ORDER The above matters have come up for hearing as per […]

Penalty u/s 112(a) reduced for import of counterfeit goods

June 15, 2022 1146 Views 0 comment Print

Sun Sea Shipping Agency Vs The Commissioner of Customs (CESTAT Chennai) The goods are counterfeit and have been confiscated. However, penalty u/s 112(a) being on higher side is reduced Facts- The assessee filed a Bill of Entry dated 22.12.2017 through their Customs Broker M/s. Sun Sea Shipping Agency for the clearance of import consignment in […]

DTA clearance of goods, permitted by DC is similar to exports

May 26, 2022 2325 Views 0 comment Print

When the appellants have been given permission to clear the goods in DTA by the Development Commissioner (DC), the department cannot then vaguely allege that they are not similar goods.

Refund claim not get time barred if filed within time but before wrong forum

May 22, 2022 1542 Views 0 comment Print

Hivelm Industries Vs Commissioner of G.S.T. and Central Excise (CESTAT Chennai) It is not in dispute that the deemed export did not attract any Excise Duty and hence, it is not the duty of the appellant / taxpayer to repeatedly plead before the authorities that the project in which it was involved was a deemed […]

No CENVAT of duty paid for failure to meet export obligations as per Advance Authorization license

May 18, 2022 2028 Views 0 comment Print

Aurobindo Pharma Ltd. Vs Commissioner of Customs (CESTAT Chennai) Brief facts are that the appellant had imported certain goods under Advance Authorization Scheme vide various licenses. As the Advance Authorization expired, the appellants were unable to fulfill their export obligation as stipulated in these licenses. They have paid appropriate duty and interest on the quantity […]

Service Tax not payable on assistance rendered to farmers in auctioning their agricultural produce

May 18, 2022 657 Views 0 comment Print

CESTAT held that the assistance rendered by the appellants to their member farmers in auctioning their agricultural produce does not tantamount to rendering any service classifiable under ‘Auctioneers’ Service’.

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