The Tribunal held that reassessing value a second time without fresh evidence was unsustainable and set aside the duty, interest, and penalty demand.
The Tribunal held that discrepancies between statements and Bills of Entry cannot justify rejecting genuine import documents. Confiscation was overturned as the Bills of Entry were improperly disregarded.
Tribunal ruled that concessional customs duty was unavailable where imported goods were not actually used in manufacturing due to a fire, upholding duty demand while setting aside penalties.
Tribunal holds that service tax cannot be demanded solely on differences between income tax and service tax returns. The ruling confirms that exemptions and disclosures must be verified through proper inquiry, and extended limitation was wrongly invoked.
CESTAT Delhi held that import of parts of e-rikshaw cannot be presumed to be import of an e-rikshaw in complete knocked-down/semi knocked-down [CKD/SKD] condition as three essential components were not imported. Accordingly, demand set aside.
CESTAT Delhi upheld a ₹10 lakh penalty on a customs broker for filing benami Shipping Bills without exporter authorization, confirming liability for mis-declared goods.
The Tribunal held that complimentary room stays and discounts provided by a hotel lessee to the lessor formed part of the consideration for renting services. The non-monetary benefits were held taxable under Section 67.
CESTAT Delhi held that imported goods being water meters and not flow meters are correctly classifiable under Customs Tariff Item 9028 2000 and not under 9026 1010. Accordingly, duty demand confirmed.
CESTAT Delhi held that microphones and receivers imported into India for manufacture of PCBA of cellular mobile phones is eligible for exemption from payment of customs duty under Exemption notification no. 57/2017-Customs dated 30.06.2017 prior to 06.07.2019.
The Tribunal held that the extended period could not be invoked because the Department was already aware of the appellant’s activities. Service tax was upheld only for the normal period, and the matter was remanded for recalculation.
