Ashok Singhla Vs Principal Commissioner of Customs (CESTAT Delhi) The first issue that arises for consideration is whether the Additional Director General, DRI had the jurisdiction to issue the notice. This precise issue was examined by the Supreme Court in Canon India. The Supreme Court observed that the nature of the power to recover the […]
Callmate India Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) CESTAT finds that there is no case of deliberate mis-declaration made out on the part of the Appellant importer. The Bill of Entry had been filed as per the packing list and Bill of Lading. Further, the Shipper/Exporter have accepted their mistake, there being error […]
Porteck India Info Services Pvt. Ltd. Vs Commissioner of Central Goods & Service Tax & Central Excise (CESTAT Delhi) CESTAT finds that the action of the Asstt. Commissioner, of issuing of fresh show cause notice, instead of granting refund, in terms of Final Order of this Tribunal amounts to interference in the justice delivery system. […]
CESTAT held that the agriculture/cultivation includes irrigation or watering of the plants, as due to lack of irrigation, it is very difficult to have any agriculture produce. Accordingly, it was held that the activities carried out by the appellant is covered in the Negative List, which are exempt from Service tax.
D.J. Import (Prop-Harpreet Singh) Vs Commissioner of Customs (CESTAT Delhi) So far as penalty under Section 117 is concerned, CESTAT find that the conduct of the Appellant is also dubious, and not clean. In spite of having knowledge that the goods dispatched by the Shipper vide aforementioned Bill of Lading, being not as per order […]
Dow International Pvt Ltd Vs Commissioner of Customs (CESTAT Delhi) The Appellant is in Appeal against impugned Order-in-Appeal whereby, the Commissioner (Appeals) have rejected the Appeal on the ground of limitation. It has been observed in the impugned order that although the Appellant had filed an application of condonation of delay but have not given […]
Indo Tooling Pvt. Ltd. Vs Commissioner, Central Goods and Service Tax (CESTAT Delhi) CESTAT finds that payment of service tax including the cess relating to the period prior to 30.06.2017, paid in the year 2018 during the GST regime, amounts to payment in accordance with law as the same has been paid on the insistence […]
Mangalam Cement Ltd. Vs Commissioner, Central Excise & CGST (CESTAT Delhi) Appeal is filed against denial of cenvat credit of service tax taken by the appellant on maintenance and repair work of their residential colony on the ground that the said service has no nexus with the manufacture of final product. Rule 2(l) of Cenvat […]
Falcon India (Customs Broker) Vs Commissioner of Customs (CESTAT Delhi) Regulation 10 (n) of CBLR 2018 (read with erstwhile Regulation 11(n) of CBLR, 2013) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax Identification Number (GSTIN),identity of his client and functioning of his client at the declared […]
Rubal International Vs Commissioner of Customs (ICD, TKD) (CESTAT Delhi) I find that only few goods were found to be mismatch with the invoice and packing list. I further find that the appellant had given cogent explanation based on the statement and clarification of the shipper, via E-mail, clarifying that due to a large variety […]
