CESTAT found that Skipper Ltd. had fulfilled its obligations as verified by DGFT and Customs authorities, which had released performance bond. Judgment reiterated that once export obligation is certified as complete, customs authorities cannot demand duty or penalties unless DGFT challenges the EODC.
CESTAT Kolkata held that Asansol Durgapur Development Authority [ADDA] performing sovereign functions on behalf of the State Government of West Bengal is exempt from service tax. Accordingly, service tax not leviable.
CESTAT Kolkata condones appeal delay due to lack of proof on service date in A.S. Enterprise vs. Customs case. Remands for merit-based review in 3 months.
CESTAT Kolkata rules in Vedanta Ltd. case: CRCL’s delayed test report after 218 days invalidates export duty assessment, favoring refund claim for iron ore exports.
CESTAT Kolkata rules in favor of Samudera Shipping, stating export occurred with LEO clearance, deleting Rs. 2,00,000 penalty imposed under Section 114 of Customs Act.
CESTAT Kolkata rules Vedanta Ltd. entitled to 12% interest for 15-year delay in export duty refund due to delayed finalization of shipping bills by Paradeep Customs.
CESTAT Kolkata grants Vedanta Ltd. 12% interest for a 15-year delay in export duty refund due to inaction by Kolkata Customs. Decision aligns with Section 27A of the Customs Act.
CESTAT Kolkata rejects Revenue’s case against Agrasen Sponge Pvt Ltd, citing lack of evidence for alleged clandestine removal and production discrepancies.
CESTAT Kolkata ruled that the CRCL report cannot be the basis for export duty on iron ore fines, confirming contractual terms as the decisive factor.
CESTAT Kolkata taking a sympathetic view further reduced redemption fine and penalty on import of green peas due to extension of restriction. Redemption fine and penalty reduced to Rs. 25 Lakhs each.
