CESTAT Delhi rules on AVVNL’s service tax dispute involving police support, employee penalties, and tender non-compliance. Partial relief granted.
CESTAT Delhi rules penalty amounts for contract breaches are not ‘services’ under Finance Act, thus not liable to service tax.
Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original classification under CTH 85340000 and setting aside the penalty and confiscation order.
CESTAT Delhi held that duty demand on Student Almanac and teacher planner is uphold, however, extended period of limitation is not invocable since there was no evidence of intention to evade payment of duty and suppression of facts.
CESTAT Delhi held that exemption notification 146/94-Cus doesn’t state ‘Actual User’ condition. Accordingly, confiscation of imported arms and ammunitions is liable to be set aside.
The aforementioned action by assessee implied that assessee had accepted the reassessment and enhancement. Consequently, the appropriate officer was not supposed to issue a speaking order in accordance with Section 17(5) of the Customs Act.
CESTAT Delhi held that regulation 10(n) doesn’t mandate Customs Broker to verify correctness of certificate or registration issued by other concerned government officer. Thus, revocation of customs broker licence and forfeiture of security deposit are set aside.
CESTAT Delhi held that responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client. Thus, customs broker cannot be held responsible if client moves to new premises and doesn’t inform authorities.
CESTAT Delhi held that FOB value is the transaction value and customs officer has no right to interfere/ modify the FOB value of the goods. Thus, appeal of exporter’s allowed and order set aside.
CESTAT Delhi held that Amendment Notification no. 36/2021-Customs dated 19.07.2021 cannot be said to be retrospective in nature. Accordingly, orders are liable to be set aside and all the appeals are allowed.
