Appellant is entitled to claim the benefit of under Sl. No. 1335 of Notification No. 46/2011-CUS because the exemption is available unconditionally under the notification to all goods falling under 851190 imported from ASEAN countries
Held that importer already accepted the enhanced value determined by the assessing officer, setting aside the said order on casual observation by the Commissioner (Appeals) is unsustainable in law
Mohit Industries Vs Commissioner of Customs (CESTAT Delhi) The impugned consignment was detained and was proposed to be confiscated for want of the proper BIS certificate. This being a Bureau of India Standards certificate is issued by the respective Ministry in the favour of the manufacturer who further issues same to its buyers. Since the […]
J. K. Cement Works Vs Commissioner, Central Goods & Service Tax (CESTAT Delhi) Commissioner (Appeals) disallowed Cenvat credit totalling Rs. 2,50,195/-, which was mainly on account of iron and steel structure, tower material, steel casting. Appellant inter alia urges that admittedly these items have been used by the appellant in the factory of production. These items […]
The responsibility of the Customs Broker under Regulation 10(n) does not include keeping a continuous surveillance on the client. Once the verification is done requirement of regulation 10(n) is satisfied.
Appellant had reasonably explained the licit possession of the two gold bars, as received by way of succession under the will of his father however due to unexplained source of licit acquisition by father of appellant, penalty under Section 112(a) was reduced to Rs. 50,000/-(Rupees fifty thousand only) and penalty under Section 114AA was set aside.
Explore the CESTAT Delhi order on Shiv Naresh Sports Pvt. Ltd. service tax dispute. Analysis of sports facility services, commercial construction, and implications. Full text included.
Vandana Global Ltd. Vs Commissioner of Central Excise and Service Tax (CESTAT Delhi) Whether for the electricity generated by the appellants for captive consumption, some part whereof has been sold to state electricity body, the appellants are not liable to take the credit on such amount of electricity as has been sold out. It is […]
Explore the CESTAT Delhi ruling in Ceramic Tableware case against the Commissioner of Customs. Analysis of clerical error, redemption fine, and penalty under Sections 112(a)(ii) and 114AA.
Framing laws is the sovereign right of the state and this is not subservient to any contract between two businesses. Needless to say that in the case of any conflict between a contract and the law, the latter prevails.
