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CESTAT Delhi

Goods released as department failed to prove the smuggled nature of goods

January 23, 2023 516 Views 0 comment Print

CESTAT Delhi held that appellant produced all the evidence and documents contending that mobile phones were purchased from open market in Delhi. However, customs department failed to satisfy the onus that the said mobile phones were smuggled in nature. Accordingly, goods released.

Interest not payable In absence of condition precedent in Section 11AA of Central Excise Act, 1944

January 22, 2023 1863 Views 0 comment Print

CESTAT held that interest is payable for default in depositing the tax by the due date voluntarily or after determination of the amount of duty under Section 11A of Central Excise Act, 1944.

Duty demand on test production is unsustainable in law

January 19, 2023 798 Views 0 comment Print

CESTAT Delhi held that the appellant had done only test production and hence duty demand on the same is unsustainable in law.

Goods liable for confiscation can be released on payment of redemption fine

January 18, 2023 1449 Views 0 comment Print

CESTAT Delhi held that after adjudication if the goods are held liable for confiscation, they may be released on payment of redemption fine.

Re-import of rejected goods treatable as free import as identity and genuineness of export established

January 18, 2023 11505 Views 0 comment Print

CESTAT Delhi held that as identity and genuine export of CPC (Calcined Petroleum Coke) is duly established, re-import of the rejected goods are to be treated as freely importable under Foreign Trade Policy.

Cenvat Credit cannot be denied merely because zonal offices are situated separately

January 18, 2023 855 Views 0 comment Print

CESTAT Delhi held that as the zonal offices are integral part of the appellant and hence location of the same hardly makes any difference Accordingly Cenvat Credit allowed in respect of input services availed by zonal offices allowed.

Service tax in case of clinical establishment providing health care services is exempted

January 18, 2023 1683 Views 0 comment Print

CESTAT Delhi held that a clinical establishment providing health care services are exempted from service tax. Accordingly, part of consideration received from such health care services from the patient is also not taxable under Business Support Service.

Penalty not imposable for Non-obtainment of NOC from Drug Inspector for free to export Drugs

January 18, 2023 1233 Views 0 comment Print

It is evident that there was no requirement of NOC from the Drug Controller in respect of export consignment vide Shipping Bill No. 7099329 dt. 16.04.20 16 filed by the appellant for export of drugs to Liberia.

MEIS claimed on goods of foreign origin – CESTAT reduces Redemption fine & Penalty

January 18, 2023 486 Views 0 comment Print

Cipra Enterprises Vs Commissioner Of Customs- (Export) (CESTAT Delhi) Learned Commissioner (Appeals) observed that it is not in dispute that the goods are not of Indian origin and hence, the appellant was not entitled to claim the benefit of MEIS. Thus, the goods were found to be mis-declared as the appellant had declared the goods […]

Revocation of customs broker license unreasonable in absence of violation of Regulation 10(a), 10(d) & 10(n)

January 17, 2023 1668 Views 0 comment Print

CESTAT Delhi held that order of revoking the license of the Customs Broker is unreasonable and unjustified as there was no violation of Regulation 10(a), 10(d) and 10(n) of Customs Broker Licensing Regulations, 2018.

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