Courts: CESTAT Chennai
Find latest CESTAT Chennai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Penalty u/s 114 of Customs Act not leviable on CHA for non-assurance of correct classification of goods
Applicability of transitional provisions CCR Rule 11(3) to both sub-rules 3(i) & 3(ii)
Security deposit is not governed by provisions of Section 27 of Customs Act
Imposition of penalty u/s 112(a) on customs broker unjustified once KYC of importer is undisputed
Redemption Fine cannot be demanded merely for issue of PSI certificate by Branch Office
Department cannot demand service tax again if same already been paid on behalf of appellant
Customs broker cannot be held liable for undervaluation of exported goods
CESTAT directs Adjudicating Authority to pass a speaking order
Conversion of free shipping bills to Advance Authorization allowable on satisfying circular 36/2010 conditions
Contract entered after 01.03.2015 are not eligible for exemption u/s 102 of the Finance Act, 1994
Refund claim granted based on CA certificate
Country of Origin Certificate not required to be submitted if Bill of Entry contains country of Origin
Refund of mistakenly paid service tax granted as incidence of tax not passed on
100% penalty not imposable as duty along with interest & 25% penalty paid within 30 days of order
CESTAT Chennai judgments and orders constitute an important body of case law on Customs, Central Excise and Service Tax. This page brings together CESTAT Chennai decisions dealing with imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to locate Tribunal decisions relevant to their disputes and research. The page covers recent orders as well as significant earlier decisions published on TaxGuru, including legacy Central Excise and Service Tax cases that remain relevant to pending proceedings. This dedicated CESTAT Chennai resource makes it easier to research Tribunal precedents and follow developments in Customs and indirect tax jurisprudence.
