The case examined whether assignment of programme copyright was a service or a sale. The Tribunal held that permanent transfer of copyright is a sale liable to VAT, not service tax.
Vedanta Ltd. Vs Commissioner of Customs (CESTAT Chennai) CESTAT Chennai Reiterates: Once DGFT Issues EODC, Customs Cannot Deny Advance Authorization Benefits Vedanta Ltd. vs. Commissioner of Customs, Tuticorin [2026-VIL-158-CESTAT-CHE-CU] The Chennai Bench of the CESTAT has delivered a significant ruling wherein it was held that Customs authorities cannot question or deny duty exemption benefits once DGFT […]
DRI had jurisdiction and was empowered under Section 4 of the Customs Act, 1962 to issue show cause notices (SCN) proceedings for recovery of drawback amounts peculiarly cases involving fraudulent or erroneous grant of drawback.
CESTAT Chennai held that interactive flat panel is classified under CTH 8471 and their parts under CTH 8473 since revenue has not succeeded in discharging its burden. Accordingly, appeal is allowed and order is set aside.
The Tribunal examined whether arm and blade assemblies could be treated as complete windscreen wipers. It held that without a motor, the goods are only parts and cannot be reclassified as complete articles.
The issue was whether penalty for importing a used car should be sustained. The Tribunal reduced the penalty considering the importer’s circumstances and lack of deliberate violation.
CESTAT held that Customs Brokers Licensing Regulations cap penalties at ₹50,000. The Revenue cannot seek a higher penalty or licence revocation beyond what the rules permit.
The tribunal remanded the case after finding that the customs authorities failed to explain how the enhanced value was arrived at. It held that valuation being the foundation for duty and penalties must be supported by a clear methodology.
CESTAT held that failure to intimate change of address and return of postal notices showed lack of bona fides. Appeals filed late were rightly rejected as time-barred.
CESTAT Chennai held that Polyvinyl Chloride [PVC] Suspension Resin Grade are correctly classifiable under Customs Tariff Heading [CTH] 3904.21. Accordingly, the order is set aside and appeal is allowed.
