Courts: CESTAT Delhi
1,306 articlesCustom Duty

Custom Duty
Revocation of customs broker licence justified on failure to verify correctness of documents
Excise Duty

Excise Duty
No excise duty chargeable on scrap of pipes generated during repair/ maintenance of pipes
Custom Duty

Custom Duty
Portable Solar Home Electric Light – HANS 300 & HANS 150 are solar power based device
Custom Duty

Custom Duty
Goods imported in violation of ITC(HS) Import policy and also undervalued are liable to confiscation
Service Tax

Service Tax
No Service Tax can be levied on take-away/parcel food from restaurants
Custom Duty

Custom Duty
Interest free advance by foreign exporter for expansion not includible in value of goods supplied to India
Service Tax

Service Tax
Service tax not payable on additional incentive received by dealer for meeting certain targets
Custom Duty

Custom Duty
Responsibility under regulation 10(n) doesn’t mandate customs broker to keep continuous surveillance on client
Custom Duty

Custom Duty
Absolute confiscation of gold sustainable as appellant failed to prove that it was not smuggled
Custom Duty

Custom Duty
Reassessment by Deputy Commissioner after clearance of goods for home consumption is bad in law
Excise Duty

Excise Duty
Exemption Notification No. 30/2004-CE is not an absolute exemption
Excise Duty

Excise Duty
Cenvat Credit balance will not lapse only if product is exempted conditionally
Custom Duty

Custom Duty
No demand in case DGCA found that use of Aircraft was in accordance with permit granted
Service Tax

Service Tax
