An Excel sheet recovered from the email account of assessee can be relied upon to determine the value of imported goods, even without a certificate under Section 138C as Section 138C applies only when the document was printed or produced from a computer other than that of the assessee.
CESTAT Delhi held that refund claim of excess CVD paid after completion of one year from date of payment of duty as well as the date of relevant judgement is barred by limitation. Accordingly, appeal of assessee dismissed.
CESTAT Delhi held that Cap Sub Assembly for Door Outside Handle 423205-11480 is classifiable under Customs Tariff Heading 87082900 as contented by the Department. Accordingly, benefit under notification no. 46/2011 Customs not admissible.
CESTAT Delhi set aside an appellate order, holding that the time limit for filing an appeal starts from the date the rectification of mistake order (Section 74) is passed. The appeal was therefore deemed filed within the prescribed limitation period.
CESTAT Delhi held that Light Green Float Glass is classifiable under Customs Tariff Heading 7005 10 10 and not under 7005 21 10. Further, it is not permissible for department to contend re-classification since order of Commissioner (A) classifying under CTH 7005 10 10 already accepted by department.
CESTAT Delhi held that no wilful suppression was proven to invoke extended limitation under Section 73(1) of the Finance Act. Demand set aside on limitation.
CESTAT Delhi held that Epoxy Resin imported was an impregnation resin and goods were duly cleared by customs under DFIA licence as ‘impregnation resin’. Accordingly, demand of duty denying benefit of DFIA licence cannot be sustained.
The CESTAT Delhi bench set aside penalties totaling ₹1,75,000 imposed on Paramount Surgimed Ltd. under Section 158 of the Customs Act.
CESTAT Delhi held that proceedings to recover the drawback under Rules 16/16A of the Drawback Rules are in the nature of execution proceedings hence they cannot be used to modify the value in the Shipping Bills.
CESTAT Delhi held that penalty under section 114AA of the Customs Act can duly be imposed for mis-declaration in imports. Accordingly, penalty of Rs. 30,00,000 imposed u/s. 114AA is modest since the same doesn’t exceed five time the value of goods.
