Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Microphones and receivers used in manufacture of PCBA entitled for customs duty exemption prior to 06.07.2019
Service Tax

Service Tax
Intent to evade Service Tax on Property Renting cannot be attributed to a government authority
Custom Duty

Custom Duty
Twaron Para Aramid Pulp is classifiable under Customs Tariff Item 5601 30 00
Service Tax

Service Tax
Service Tax Cannot Be Demanded on Presumptions or Photocopied Invoices
Custom Duty

Custom Duty
Promotional & Management Service Fees Not Part of Customs valuation: CESTAT Delhi
Custom Duty

Custom Duty
FOB Value was protected by privity of contract and couldn’t be modified by stranger
Custom Duty

Custom Duty
Proforma Invoices Can’t Replace Negotiated Commercial Invoices: CESTAT Delhi
Custom Duty

Custom Duty
Transaction Value Can’t Be Rejected Without Specific Doubt: CESTAT Quashes 44 Duty Demands
Custom Duty

Custom Duty
Royalty For Technical Know-How was not ‘condition of sale’ even if included in value of Imported Goods
Custom Duty

Custom Duty
Export of Ladies Garments to Dubai Under Russian Contract Qualifies as Export for Drawback
Custom Duty

Custom Duty
Customs Assessment Cannot Rely on Unverified CPU Data: CESTAT Delhi
Custom Duty

Custom Duty
Differential Duty for Provisional Release is Not a Pre-Deposit: CESTAT Delhi
Custom Duty

Custom Duty
Excel Sheet recovered email could be relied upon for valuation even without sec. 138C certificate
Custom Duty

Custom Duty
