Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Confiscation of jewellery unsustainable as no evidence established that it is smuggled
Excise Duty

Excise Duty
Extended period of limitation not invocable as department being fully aware of issue
Custom Duty

Custom Duty
Order of higher appellate authority should be followed unreservedly by subordinate authorities
Service Tax

Service Tax
Health care services by clinical establishments by engaging consultant doctors is exempted from service tax
Custom Duty

Custom Duty
Manual breast pump classifiable under CTH 39269090
Excise Duty

Excise Duty
Subsidy under Rajasthan Investment Promotion Policy-2003 not includible in transaction value for levy of excise duty
Custom Duty

Custom Duty
Limitation period is to be calculated from date of amendment when Bill of Entry is amended
Custom Duty

Custom Duty
Time limit for issuance of notification imposing anti-dumping duty extended by section 6 of the 2020 Act
Custom Duty

Custom Duty
Exemption under 30/2004-CE not available if new conditions under notification not satisfied
Custom Duty

Custom Duty
Mere suspicion in import/export cannot be ground to suspend license of Customs Broker
Custom Duty

Custom Duty
SCN cannot be issued on the basis of mere Suspicion
Service Tax

Service Tax
Service charges for pre-payment of loan amount not chargeable to service tax
Service Tax

Service Tax
Service Tax Audit report cannot be regarded as an order of determination
Service Tax

Service Tax
