Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Duty Liability Upheld as Notification Subsequent to Bill of Entry Filing Cannot Apply Retrospectively
Service Tax

Service Tax
Service Tax Refund Allowed as Construction Services to MES Were Exempt: CESTAT Delhi
Custom Duty

Custom Duty
IT services mis-declared as Management Consulting Service for SEIS benefit: Duty recovery upheld
Service Tax

Service Tax
Refund Cannot Be Recovered Without Statutory Provision Under Section 11B of Excise Act
Custom Duty

Custom Duty
Incomplete Description Not Misdeclaration; Confiscation & Penalty Set Aside: CESTAT
Service Tax

Service Tax
Service Tax Demand Set Aside as Overseas Branch Cannot Provide Service to Itself
Custom Duty

Custom Duty
Import Confiscation Invalid as Supplier Evidence Explained Quantity of Memory Modules: CESTAT Delhi
Custom Duty

Custom Duty
Extended period wrongly invoked as bona fide classification not willful suppression
Custom Duty

Custom Duty
Imported Medical Imaging Printers was classifiable under CTH 9018 and not under CTH 8443 : Differential Customs Duty Demand was set aside
Excise Duty

Excise Duty
Extended Limitation Invalid Where Assessee Disclosed Details in Returns & Audits: CESTAT Delhi
Service Tax

Service Tax
CESTAT Dismisses Appeal as Manpower Supply Service Issue Already Decided in Connected Appeals
Service Tax

Service Tax
Excise Demand Quashed Because Manufacturing Cannot Be Treated as Service: CESTAT Delhi
Custom Duty

Custom Duty
Witness statement recorded u/s. 108 irrelevant as procedure u/s. 138B not followed
Custom Duty

Custom Duty
