CESTAT Delhi held that import of ‘hCG Pregnancy Rapid Test Strip’ and ‘hCG Pregnancy Rapid Test Cassette’ i.e. pregnancy detection kits based on ‘agglutinating sera’ are eligible for exemption notification. Accordingly, customs duty not leviable on the same.
CESTAT Delhi held that revocation of customs broker license without providing relied upon documents and statements by the Inquiry Officer is against the principles of natural justice and hence the order deserves to be set aside.
CESTAT Delhi held that penalty under section 112 and 114AA of the Customs Act, 1962 duly imposed since the appellant had intentionally mis-declared the nature of the goods in the Bill of Entry (BOE).
CESTAT Delhi held that declared price is price for delivery at the time and place of importation unless contrary proved by department. Since onus not discharged, the declared price remains unimpeached.
CESTAT Delhi partially allows Marudhar Hotels’ appeal regarding Cenvat credit demands under Rule 6 of the Cenvat Credit Rules, 2004. Read detailed judgment analysis.
CESTAT Delhi quashes orders passed after one year of SCN issuance in Kopertek Metals Pvt Ltd vs CGST Commissioner, emphasizing statutory adjudication timelines.
CESTAT exempts Nokia India from service tax on sponsoring Kolkata Knight Riders in IPL, ruling that IPL qualifies as a sports event under tax laws.
A Lease Deed was executed between the appellant and Skol Breweries Limited for renting of land, building, plant and machinery by the appellant to Skol. The appellant discharged service tax liability under the head “renting of immovable property” services.
Goods imported under the 2 BEs were seized and were later provisionally released on execution of bond with bank guarantee. Statement of Managing Director (MD) of assessee was recorded on 17.09.2020.
Central Sales Tax was not applicable on mere stock transferring of beer from manufacturing units to depots situated in other State as movement of goods could not be considered incidental to the Master Agreement
