PLG Impex Vs Commissioner of Customs (CESTAT Delhi) Conclusion: The ‘coated paper’, as certified by the competent authority designated under the Comprehensive Economic Partnership Agreement (CEPA), did not conform to the description corresponding to sub-heading 8410.13 of First Schedule to Customs Tariff Act, 1975. The denial of the benefit of the concessional rate of duty […]
CESTAT held that the adjustment of the tax demand from the unutilized cenvat credit lying as on June 30, 2017 can be carried forward to the GST regime by the Assessee.
Show cause notice was not issued by the proper officer. Accordingly, duty demand fails. The proposal for confiscation of goods and imposition of penalty cannot be segregated from the duty demand and, therefore, if the duty demand fails as the show cause notice was not issued by the proper officer, the proceedings for confiscation and penalty cannot survive.
CESTAT Delhi held that mere failure to pay Excise Duty, not due to fraud or wilful misstatement is not sufficient to attract the extended period of limitation and the Central Excise Officer should have issued notice within one year from the relevant date.
Deify Infrastructures Limited Vs Commissioner of Central Tax, Central Excise & Customs (CESTAT Delhi) The Hon’ble Customs, Excise & Services Tax Appellate Tribunal, Delhi (“CESTAT”) in the matter of M/s. Deify Infrastructures Limited v. Commissioner of Central Tax, Central Excise & Customs [Final Order No. 51927/2021 dated October 27, 2021], held that the value of […]
IDP Education India Private Limited Vs Additional Director General of Central Excise (CESTAT Delhi) It is undisputed that the appellant has an agreement only with IDP Australia. The appellant recruits or facilitates students in India, but does not get any remuneration from Australian universities. For the students who are recruited or admitted by the university […]
Ferryman Trading Company Vs Commissioner of Customs (Appeals) (CESTAT Delhi) Absolute discretion of Customs Authority either to order absolute confiscation or impose fine in lieu of confiscation CESTAT Delhi held that the confiscating officer under section 125 of the Customs Act, 1962 has the absolute discretion to either impose fine in lieu of confiscation or […]
Kusum Healthcare Pvt Ltd. Vs Commissioner of Central Excise & Service Tax (ITAT Delhi) Facts- M/s Kusum Healthcare has preferred an appeal challenging OIO demanding tax on the finding that remittances made to their branches and offices abroad is ‘consideration’ for ‘taxable service’ procured from outside the taxable territory. Conclusion- The Tribunal in the case […]
Principal Commissioner, Customs Vs Dish TV India Limited (CESTAT Delhi) At the outset learned Counsel representing the appellant importer, Shri Dalmia and Shri Tagra, submitted that the SCN was issued by DRI in these matters under section 28(4) of the Customs Act demanding differential duty in respect of the goods which were assessed and thereafter […]
Rajasthan Prime Steel Processing Center Pvt. Ltd. Vs Commissioner Central Excise and CGST (CESTAT Delhi) Appellant is engaged in the manufacture of auto parts which the appellant sells to many buyers. The appellant had entered into a contract with Honda India for supply of auto parts used in the manufacture of motor vehicles. For the […]
