CESTAT Delhi held that ‘paytm’ soundbox is primarily meant to work with 2G device and not 4G LTE complaint device hence eligible for concessional rate of 10% basic customs duty [BCD] vide notification no. 57/2017 dated 30.06.2017.
CESTAT Delhi held that regulation 10(n) doesn’t require Customs Broker to keep continuous surveillance on client to ensure that client operates from that address and has not changed his operations. Accordingly, order revoking customs broker license set aside.
Car imported into India remained “new” for customs purposes even if it was registered abroad before export, provided the registration was a legal requirement and the car was unused, therefore, the question of demanding any duty short paid on account of re-determination of the assessable value did not arise.
Held that if the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1) (b) of the Customs Act, no drawback shall be allowed.
The movement of explosives from Maharashtra to company depots in West Bengal and Jharkhand under a running contract with Coal India Ltd. constituted branch transfers under Section 6A of the CST Act and not inter-State sales.
CESTAT Delhi rules Customs Act not applicable to gold seized from a transit passenger from Bangkok to Dubai via New Delhi, overturning confiscation and penalty.
CESTAT Delhi affirms rejection of refund for Diamond Mink Blankets, citing finality of assessment and Supreme Court precedent in ITC Ltd. case.
CESTAT Delhi has upheld the confiscation of 2.95 Kg of foreign-marked gold from Kailash Chander Varshney, citing mismatched invoices and lack of duty payment proof.
CESTAT Delhi ruled that ocean freight for imported goods is not liable for service tax, citing a Gujarat High Court decision that the tax is extraterritorial.
An investigation was initiated by the Directorate of Revenue Intelligence, New Delhi on the import of silk-fabrics from China by other importers and the premises of M/s. Purnima Enterprises at Chennai and M/s. Om Fabrics at Bangalore were searched.
