Since the appellate authority had failed to examine issue of customs duty exemption Notification No. 45/2017-Cus., which provided different levels / measures of exemption benefits to the re-imported goods depending upon which export benefits, like duty drawback, rebate etc.
Explore the CESTAT Delhi order on Kabir Oldtex’s appeal. Penalty deletion on importer due to DGFT’s delay in EODC issuance. Detailed analysis and implications.
CESTAT Delhi orders revocation of courier registration for Customs Act violations by Air Logix Solutions. Detailed analysis of the case and regulatory breaches.
Mere suppression of facts was not enough and there must be a deliberate and willful attempt on the part of the assessee to evade payment of duty.
Read the full text of the CESTAT Delhi order on C. L. International vs Commissioner of Customs. Analysis of mis-declaration of Maida as Wheat for MEIS benefit.
CESTAT Delhi held that that refund has to be granted to the respondent as the order for amendment in the Bills of Entry had attained finality.
Explore exemption under Entry No. 14 for machining of rails in case of Voestalpine VAE VKN India Pvt. Ltd. vs. Commissioner of Central Excise. Detailed analysis and legal insights.
CESTAT Delhi held that re-determination of value resorting to valuation under Rule 7 of the Customs Valuation Rules justified on failure to advance any documents/ invoice to substantiate the value of goods.
CESTAT Delhi upheld revocation of Customs Broker license on failure to make appropriate enquiries of their client and for facilitating fraudulent highly under-valued exports.
Neither the applicability of the legal provisions particularly with reference to the Arms Act and the Rules and various notifications had been considered nor any reasoning had been given with reference thereto, therefore, CESTAT quashed the Customs duty demand on the import of antique finished rifles with a direction to the appellate authority to consider the appeal and decide the same giving proper and substantive reasoning in support thereof.
