Once verification of address is complete, if client moves to a new premises without informing authorities or amending their documents, such action or omission by client cannot be held against Customs Broker.
xplore the case of Shakti Cargo Movers vs. Commissioner of Customs at CESTAT Delhi, where the court ruled that a customs broker cannot be held responsible if a client fails to inform authorities of an address change.
CESTAT Delhi rules in favor of Honda Cars India, affirming reduced 15% penalty under Customs Act Section 28(5) if paid within 30 days of SCN receipt.
Duties of Customs are to be charged on the goods imported into India (section 12) and not on the goods said to have been imported into India.
Analysis of Raj Metals & Alloys Vs. Commissioner of Customs case by CESTAT Delhi. Detailed examination of erroneous classification and penalties under Customs Act.
CESTAT Delhi rules on the National Engineering Industries Limited vs. Commissioner of CGST and Central Excise case, focusing on service tax refunds and judicial discipline.
CESTAT Delhi upheld penalties on Jayant Vikram for misdeclaration of goods to claim ineligible drawback. Detailed analysis of the case and legal implications.
Delhi CESTAT rules that service tax is payable on space provided on bus roofs for parcels, not on goods transport services. Exemption under Notification No.25/2012 applies.
Appellant’s relationship with CIL was one of sale/purchase on a principal-to-principal basis. Therefore, appellant could not be held liable for service tax under BAS.
CESTAT Delhi ruled that advertising expenses for post-import goods can’t be part of their value. Detailed analysis of Reliance Brands Luxury Fashion Pvt. Ltd. Vs Principal Commissioner of Customs case.
