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CESTAT Delhi

No customs duty demand on import of Antique Finished Rifles without verifying FSL Report

December 12, 2023 450 Views 0 comment Print

Neither the applicability of the legal provisions particularly with reference to the Arms Act and the Rules and various notifications had been considered nor any reasoning had been given with reference thereto, therefore, CESTAT quashed the Customs duty demand on the import of antique finished rifles with a direction to the appellate authority to consider the appeal and decide the same giving proper and substantive reasoning in support thereof.

Smart Watch is classifiable under 8517 6290 and not under 9102 1900

December 7, 2023 1824 Views 0 comment Print

CESTAT Delhi held that G-Watch i.e. Smart Watch is classifiable under 8157 6290 and not under CTH 9102 1900. Accordingly, benefit of entry serial no. 955 of notification no. 15/2009-Cus. dated 31.12.2009 doesn’t apply.

Most appropriate classification of canned pineapple slices is CTH 0804

December 7, 2023 534 Views 0 comment Print

CESTAT Delhi held that the most appropriate classification of canned pineapple slices will be CTH 0804. However, duty demand of extended period set aside as there was confusion in department regarding classification of canned sliced pineapples.

Demand invoking extended period unsustainable without proving willful mis-statement or suppression

December 5, 2023 726 Views 0 comment Print

CESTAT Delhi held that once the goods are cleared for home consumption after examination and assessment, unless there is an evidence to support, demand u/s. 28 invoking extended period of limitation cannot be raised unless there is evidence of collusion or willful mis-statement or suppression of facts are proven.

License Revocation Unjustified: No Evidence of Customs Broker’s Misdeclaration Awareness

December 5, 2023 462 Views 0 comment Print

CESTAT Delhi held that revocation of customs broker license unjustified as there is no evidence that shows that the customs broker was aware about the mis-declaration of weight of pan masala as declared in the shipping bill.

No Violation of Section 11B: CESTAT Upholds Service Tax Refund

November 29, 2023 477 Views 0 comment Print

Read the comprehensive analysis of the CESTAT Delhi order where the Commissioner (Appeals) upholds the service tax refund claim by Mobinteco Ltd. The decision revolves around the non-violation of Section 11B of the Central Excise Act, offering insights into the intricacies of service tax provisions and relevant dates for refund claims. Get a detailed understanding of the case, the arguments presented, and the implications for similar situations.

Service tax not leviable on amount received for loss/damage caused by breach of contract

November 24, 2023 501 Views 0 comment Print

CESTAT Delhi held that any penalty or compensation received for any loss or damage caused by breach or non performance of the terms of the contract is not by way of consideration. Accordingly, service tax is not leviable on the same.

Liability of service tax on “commercial training or coach service” provided by Institute of Clinical Research

November 24, 2023 942 Views 0 comment Print

Commercial training or coach services that were provided by the Institute of Clinical Research (ICR) were liable to service tax as Commissioner had recorded a finding, after careful examination of the activities undertaken by the Indian Institute that it was providing training or coaching for a consideration. The matter was remitted to the Commissioner to decide whether out of the total demand that had been confirmed, Indian Institute would be entitled to the benefit of – Input credit of the expenses incurred as per the CENVAT Credit Rules, 2004; and the value of study material supplied; and cum-tax benefit under section 67 of the Finance Act.

Manufacture of High Security Registration Plates in Himachal Pradesh eligible for area based exemption

November 23, 2023 693 Views 0 comment Print

CESTAT Delhi held that area based exemption in terms of Notification No. 50/2003 dated 10.06.2003 available as manufacture of High Security Registration Plates is concluded in Himachal Pradesh only.

Extended Period Demand Unsustainable as Scrutiny Should Have Been Timely

November 23, 2023 1995 Views 0 comment Print

CESTAT Delhi held that demand invoking extended period of limitation unsustainable as demand is based on the records of the assessee or other records which DGCEI could obtain through income tax department. Scrutiny of such records should have been done within time limit.

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