CESTAT Delhi rules penalties under Customs Act 114(iii) and 114AA require proven knowledge and intent. Overturns penalty on shipping agency in export diversion case, citing prior ruling.
CESTAT Delhi held that EPCG Scheme exemption notification no. 102/2009-Cus dated 11.09.2009 in respect of sericulture industry exempts importer from requirement of maintaining average level of export, however, requirement of export obligation is not exempted.
CESTAT Delhi set aside penalty under Section 112(a)(ii) of Customs Act on Vikas Singh, ruling no conscious evasion for short-paid duty, citing judicial precedents.
CESTAT Delhi held that since Assembly Front imported qualifies as ‘Display Assembly’ used in manufacture of cellular mobile phones, the same would be entitled to exemption from duty of customs under clause 6(a)(iv) of the Customs Notification 57/2017 dated 30.06.2017.
Manufacturer’s refund claim for denied Cenvat credit under GST transition rules allowed by Tribunal, citing vested rights and procedural challenges.
CESTAT Delhi restores appeals for Office Plus Limited and its director, allowing a 20% pre-deposit in a customs duty case involving imported machines with a classification dispute.
Indusind Media wins partial relief at CESTAT Delhi. Tribunal rules Customs Act S.114AA penalty cannot be applied retrospectively, reducing fines.
CESTAT Delhi held that service tax is not leviable when goods are given on hire along with effective control and possession thereof. Accordingly, demand on hire charges dropped as equipments are given on hire with right of possession and effective control.
Delhi Tribunal confirms excise duty demand on malt manufacturer, ruling sprout sale proceeds must be included in assessable value.
Tribunal sets aside service tax demand on Agarwal Traders for Vodafone dealer commissions, citing prior rulings on trading activity and avoiding double taxation.
