Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
CESTAT Sets Aside Section 112 Penalty for Lack of Specific Allegations in SCN
Custom Duty

Custom Duty
CESTAT Quashed Vehicle Confiscation as No Proof of Owner’s Knowledge of Smuggling
Custom Duty

Custom Duty
Statement u/s. 108 stands irrelevant as procedure contemplated u/s. 138B not followed
Service Tax

Service Tax
Mutual Fund Redemption Not “Trading of Goods”; No CENVAT Reversal or Extended Limitation under Service Tax
Service Tax

Service Tax
CESTAT Delhi Allows Service Tax Paid Under Partner’s PAN as Firm Liability Discharge
Custom Duty

Custom Duty
Customs Confiscation of helicopter upheld since used for private purpose without any remuneration earned
Custom Duty

Custom Duty
Customs Broker Not Liable for Exporter’s Non-Existence When IEC & GSTIN Are Genuine CESTAT Delhi
Service Tax

Service Tax
Security Agency Liable for Full Service Tax as Bank Records and ITR Data Corroborate Receipts
Excise Duty

Excise Duty
Royalty Included but Other Levies Excluded from Transaction Value Due to Statutory Nature
Service Tax

Service Tax
CESTAT Quashed Service Tax Demand Since Mining Lease Is Exercise of Sovereign Right
Custom Duty

Custom Duty
Drawback is recoverable if remittances linked to exported good not realised
Custom Duty

Custom Duty
CESTAT Delhi Upheld Penalty for Smuggling Undeclared Memory Cards Concealed in Imports
Custom Duty

Custom Duty
Customs duty demand u/s. 28(1) quashed as no allegation of violation of import license by DGFT
Custom Duty

Custom Duty
