CESTAT Delhi held that there cannot be suppression or wilful concealment with intent to evade payment of duty since two departmental authorities have differed themselves on the taxability of the services under a specific category.
CESTAT Delhi held that air craft engine stand imported by the appellant would deserve classification under CTI 8609 00 00 and not under CTI 8716 39 00. Accordingly, order passed by the Principal Commissioner is set aside.
CESTAT Delhi held that section 28(9) of Customs Act mandates adjudication of show cause notice within one year. Thus, adjudication of notice after around 10 years of issuance, without justifiable reason, is not tenable and hence order issued thereon is liable to be quashed.
Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bills of Entry and was shown as recoverable from the customs department.
CESTAT Delhi held that no stranger to the contract of sale including the Customs officer has any right to re-determine the FOB value. The Customs Act and Rules cannot be applied to re-determine the FOB value. Accordingly, appeal allowed and order set aside.
CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest confirmed u/s. 28AB of Customs Act not justified.
CESTAT Delhi sets aside service tax on consultancy and penalties for MPPTCL; upholds tax on hire charges. Order modifies previous tax demand.
CESTAT Delhi sets aside service tax demand on penalties, ruling South Eastern Coalfields’ liquidated damages not taxable as declared service under Section 66E(e).
CESTAT Delhi rules against service tax demand on Northern Coalfields Ltd. for penalties, liquidated damages, and forfeited deposits, citing lack of service provision.
CESTAT Delhi rules on AVVNL’s service tax dispute involving police support, employee penalties, and tender non-compliance. Partial relief granted.
