CESTAT Delhi in Sharma Steel Rolling Mills vs Commissioner held that No Penalty for Unrecorded Finished Goods in Factory without Evidence of Clandestine Removal and personal penalty on employee need not be imposed as he is acting under direction of his employer
CESTAT Delhi held that attempt to smuggle gold by breaching the condition for import makes it a prohibited goods. Accordingly, such prohibited goods cannot be allowed to be redeemed on payment of redemption fine or cannot be permitted for re-export. Hence, such prohibited goods is liable for absolute confiscation.
Explore the CESTAT Delhi order on PVR Limited’s challenge against service tax on food and beverages. Analysis, definitions, and key legal insights provided.
Explore the CESTAT Delhi ruling on the levy of Clean Energy Cess on coal closing stock as of June 30, 2017, its implications, and the decisive factors involved.
Since the appellate authority had failed to examine issue of customs duty exemption Notification No. 45/2017-Cus., which provided different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc.
Explore the CESTAT Delhi order on Kabir Oldtex’s appeal. Penalty deletion on importer due to DGFT’s delay in EODC issuance. Detailed analysis and implications.
CESTAT Delhi orders revocation of courier registration for Customs Act violations by Air Logix Solutions. Detailed analysis of the case and regulatory breaches.
Mere suppression of facts was not enough and there must be a deliberate and willful attempt on the part of the assessee to evade payment of duty.
Read the full text of the CESTAT Delhi order on C. L. International vs Commissioner of Customs. Analysis of mis-declaration of Maida as Wheat for MEIS benefit.
CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.
