CESTAT Delhi

CHA Not Responsible For export of prohibited goods If No Reason to Doubt Malpractice

Ramvir Singh Vs Commissioner of Customs (CESTAT Delhi)

Ramvir Singh Vs Commissioner of Customs (CESTAT Delhi) CESTAT find that the appellant has received full set of documents through the freight forwarder and there was no reason for him to doubt the genuineness of the exporter. Further, as the goods were factory stuffed and sealed, the appellant – CHA has no reason to doubt […]...

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Activity of repacking amounts to manufacture

Vaibhav Global Ltd. Vs Commissioner of Customs (CESTAT Delhi)

Vaibhav Global Ltd. Vs Commissioner of Customs (CESTAT Delhi) This Tribunal in the case of CCE vs Western Electronics reported as 2000 (116) ELT 181 (Tri) while relying upon the similar circular as mentioned above has held that packing of the goods into different packs amounts to manufacture and while exporting such goods, the activity [&...

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CESTAT directs refund of Anti-Dumping Duty Paid After Validity of Notification

Abhilasha Impex Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi)

Abhilasha Impex Pvt. Limited Vs Commissioner of Customs (CESTAT Delhi) Admittedly the Anti Dumping notification was valid till 24.06.2015 and the same have admittedly lapsed w.e.f. 25.06.2015, and as such no anti dumping duty was payable by the appellant with respect to the Bill of Entry filed on 26.06.2015. Accordingly, I allow this appe...

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Cenvat Credit cannot be denied merely for Clerical/typographical error

Hindustan Zinc Ltd. Vs Commissioner (Appeals), Central Excise & Central Goods And Service Tax (CESTAT Delhi)

Hindustan Zinc Ltd. Vs Commissioner (Appeals), Central Excise & Central Goods And Service Tax (CESTAT Delhi) The issue to be adjudicated herein is as to whether the Cenvat Credit availed of Service Tax paid is liable to be denied being availed on the following grounds:– (i) Performa invoices (ii) Invoices issued in the name of [&hel...

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Section 11 can be invoked only when demand proposed to be adjusted reached finality

RSWM Ltd. Vs Commissioner of Central Goods and Service Tax, Excise and Customs (CESTAT Delhi)

RSWM Ltd. Vs Commissioner of Central Goods and Service Tax, Excise and Customs (CESTAT Delhi) Admittedly, the dispute with regard to rebate totalling Rs.59,16,907 was sub judice before the Hon’ble Rajasthan High Court on the date of adjustment vide orders-in-original dated 28.01.2013. The said order is patently illegal and in violation ...

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Service Tax not leviable if Total Receipt was below Threshold limit

M/s K.B. Singh (Contractor) Vs Commissioner, Customs, Excise and Service Tax (CESTAT Delhi)

K.B. Singh (Contractor) Vs Commissioner, Customs, Excise and Service Tax (CESTAT Delhi) This appeal is filed by K.B. Singh1 assailing the order-in-appeal dated 07.01.2015 passed by the Commissioner (Appeals), upholding the order-in-original dated 11.02.2014 passed by the Deputy Commissioner of Central Excise & Service Tax, Jabalpur, w...

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Central Excise Duty not exempt on ‘Module Mounting Structures’

Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi)

M/s Raydean Industries Vs The Commissioner Central Goods & Service Tax (CESTAT Delhi) The issue that arises for consideration in this appeal is whether ‘module mounting structures’, which are manufactured by the appellant and which are supplied to suppliers of solar power water pumping systems for irrigating agriculture fields, is...

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Customs Broker’s Licence cannot be cancelled merely based on DGARM report

Perfect Cargo & Logistics Vs Commissioner of Customs (CESTAT Delhi)

Perfect Cargo & Logistics Vs Commissioner of Customs (CESTAT Delhi) In this case, there are no details in the SCN or in the inquiry report or in the impugned order as to how the DGARM came to the conclusion that the exporters did not exist and how after considering the defence submissions, the Commissioner came […]...

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Penalty not imposable when CESTAT already decided issue in favour of Appellant

M/s KEI Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi)

KEI Industries Ltd. Vs Commissioner of Central Excise (CESTAT Delhi) The officers of Directorate General of Central Excise Intelligence4 visited the factory of VKM on 29.11.2006, collected information, investigated and came to the conclusion that VKM had issued invoices without receiving any raw material and without manufacturing and supp...

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SAD refund admissible even if VAT/Sales Tax rate is lower than rate of SAD or nil

Principal Commissioner of Customs (Import) Vs M/s. Omya & Company (CESTAT Delhi)

Principal Commissioner of Customs (Import) Vs M/s. Omya & Company (CESTAT Delhi) SAD is applicable at the time of import by way of an equitable levy in lieu of sales tax, so as to protect the domestic industry. Further, the Customs Tariff Act itself provides for refund of SAD on re-sale of the goods. The […]...

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