CESTAT Delhi

VCES benefit cannot be denied for mere Clerical error

Shivani Textiles Limited Vs Commissioner of Central Tax (CESTAT Delhi)

The issue in this appeal is whether the benefit of VCES-Voluntary Compliance encouragement Scheme, 2013 have been rightly denied to the appellant on the basis of clerical error in filing the declaration?...

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Recovery of Redemption fine from Sale Proceeds- CESTAT refers matter to Larger Bench

Commissioner of Customs Vs Oriental Trimex Ltd. (CESTAT Delhi)

Commissioner of Customs Vs Oriental Trimex Ltd. (CESTAT Delhi) If the confiscated goods allowed to redeemed on a redemption fine then the sale proceeds will be paid only after deduction of such fine In the given case the importer appellant is engaged in the business of import of marble from various countries into India and […]...

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Necessity of investigation for system failure on mis-declaration of POS, MPOS devices and evasion of customs duty

Shri Chinta Haran Ojha Vs Principal Commissioner of Customs (CESTAT Delhi)

Chief Commissioner of Customs was directed to consider whether it should be necessary to cause a vigilance enquiry on the system failure to determine how the consignments were cleared when there were so many mis-declaration in description as well as classification of the imported Point of Sale Devices (POS) and Mobile Point of Sale Device...

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Expenses incurred on sponsorship and endorsement was not includible in transaction value of imports

Commissioner of Customs Vs Adidas India Marketing Pvt. Ltd. (CESTAT Delhi)

Sponsorship and endorsement expenses paid by Adidas India to various athletes and players in India were not includable in the assessable value of the goods imported by Adidas India by invoking rule 10(1)(e) of the Customs Valuation (Determination of Value of Imported Goods) Rules 2007....

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Right to collect parking fees is nothing but a consideration liable to Service Tax

MGF Event Management Vs CCE (CESTAT Delhi)

MGF Event Management Vs CCE (CESTAT Delhi) We cannot accept the appellant‘s plea that huge parking space area was given to the appellant without any agreement with respect to financial consideration or without an agreement with respect to contingent liabilities with respect to theft, injuries, fire or other liabilities. It is difficult ...

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No Service Tax if no monetary consideration charged for Services

Moti Talkies Vs Commissioner of Service Tax (CESTAT Delhi)

Whether department is correct in charging service tax on various services provided to film distributors by assessee  without charging any consideration....

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Time limit not applicable for Service Tax refund to SEZ

Lanco solar Pvt. Limited Vs Commissioner, Central Tax, Central Excise, Customs (CESTAT Delhi)

Lanco solar Pvt. Limited Vs Commissioner, Central Tax, Central Excise, Customs (CESTAT Delhi) Delhi CESTAT  held that the ab initio exemption provided under the SEZ provisions, having overriding effect on the service tax provision. Under such position of law, a notification under service tax cannot restrict or provide a time limit for gr...

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Discount given for non-provision of certain service to foreign buyer not liable under BAS

MAN Trucks India Pvt. Ltd. Vs Commissioner, Central Excise, Customs & Service Tax (CESTAT Delhi)

MAN Trucks India Pvt. Ltd. Vs CCE (CESTAT Delhi) In a case where the assessee had exported goods to sister concern who in turn had sold them to buyers there, with the foreign importer being responsible for providing after sales services, CESTAT Delhi has held that the discount given in consideration for non-provision of warranty […...

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Penalty justified for evading customs duty by wrongly availing benefits

Bird Retail Pvt. Ltd. Vs Commissioner of Customs (Import) (CESTAT Delhi)

Adjudicating Authority was right in in imposing a penalty under the provision of Section 114A and Section 114AA of the Customs Act, 1962 as  both the appellants were fully aware that M/s B Pvt. Ltd. was importing complete Segway electrically operated product in CKD condition by mis-declaring the same as CKD parts of components such as P...

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If Designated Committee not issues SVLDRS 3 within 30 days it is a case of deemed discharge

Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi)

Exotica Housing Pvt. Ltd. Vs Commissioner, Central Excise, Customs, Goods and Service Tax (CESTAT Delhi) if Designated Committee has not issued SVLDRS 3 within 30 days it is a case of deemed discharge under SVLDRS- In that circumstances, SVLDRS-3 form has not been issued to the appellant, therefore, the designated authority was duty bound...

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