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CESTAT Delhi

Latest Posts in CESTAT Delhi

Input Services Require Direct Nexus with Manufacturing Activity for CENVAT Credit Eligibility

March 8, 2025 222 Views 0 comment Print

CESTAT Delhi rules against Leel Electricals Ltd., denying CENVAT Credit on ineligible invoices. The tribunal upholds tax demand and penalty.

Duty payable when goods imported in SEZ are sold to DTA without being used for authorized operations

March 1, 2025 408 Views 0 comment Print

CESTAT Delhi held that duty has to be paid when goods imported into an SEZ are not used for the authorised operations but are sold in Domestic Tariff Area. Accordingly, in such case, duty demand has to be raised as per the Customs Act.

Invocation of limitation period without wilful attempt to evade payment of duty invalid

March 1, 2025 564 Views 0 comment Print

The appellant is engaged in manufacturing of excisable goods falling under chapter 84 and are availing Cenvat credit of duty and tax paid on inputs and input services and are also registered u/s. 69 of the Finance Act, 1994 for discharging their service tax liability.

Customs Duty Exemption Cannot Be Denied When Export Obligation Fulfilled & EODCs Issued: CESTAT Delhi Delhi

February 28, 2025 306 Views 0 comment Print

CESTAT Delhi rules customs duty exemption cannot be denied if export obligations are met and EODCs issued, overturning a ₹21 crore demand.

No Penalty Under Excise Rule 26 Without Goods Confiscation: CESTAT Delhi

February 28, 2025 171 Views 0 comment Print

CESTAT Delhi overturns ₹10 lakh penalty under Rule 26(1), citing the absence of confiscation, a key requirement for imposing penalties under the Excise Rules.

Customs officer not empowered to assess two or more shipping bills together

February 21, 2025 336 Views 0 comment Print

Disha Realcon and SM Niryat had exported iron ore fines whose Fe content was below 58% under some Shipping Bills and iron ore fines whose Fe content was above 58% under some other Shipping Bills.

Declared Transaction Value Can Be Rejected if Questionable: CESTAT Delhi

February 19, 2025 180 Views 0 comment Print

Read about Mittal Appliances Ltd.’s customs appeal where transaction values for copper scrap were rejected. Detailed analysis of the CESTAT Delhi ruling on valuation rules and implications.

CESTAT Imposes Penalty for Misclassification & Duty Evasion despite omission by adjudicating authority

February 15, 2025 297 Views 0 comment Print

Tribunal imposed a mandatory penalty of ₹15,59,363 under Section 114A of the Customs Act for misclassification and duty evasion, emphasizing strict compliance with statutory requirements in cases of deliberate misdeclarations.

Communication modules are classifiable under CTI 8517 70 90: CESTAT Delhi

February 12, 2025 204 Views 0 comment Print

CESTAT Delhi held that communication modules being parts of communication hubs is classifiable under CTI 8517 70 90. Accordingly, differential duty and also interest and imposition of penalty u/s. 114A set aside.

Custodian of imported goods liable to pay customs duty on pilferage: CESTAT Delhi

February 5, 2025 132 Views 0 comment Print

CESTAT Delhi held that as per section 45 of the Customs Act, 1962, being the custodian of imported goods, appellant was burdened with the responsibility of safe custody of the imported goods.

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