CESTAT Kolkata held that silk fabric with 85% or more silk excluding Noil Silk is classifiable under Customs Tariff Heading 5007 2090 and cannot be classified as Noil Silk Fabric under Customs Tariff Heading 5007 1000. Accordingly, re-classification of goods not sustainable.
CESTAT Kolkata held that Customs Broker cannot be held responsible for violations of overvaluation committed by exporters. Accordingly, order revoking license of Customs Broker cannot be sustained. In the result, appeal is allowed.
CESTAT Kolkata held that Silver Granules are not notified item under section 123 of the Customs Act and revenue has not brought in any evidence to established that Silver Granules are smuggled in nature. Hence, confiscation set aside and appeal is allowed.
Customs Broker must exercise due diligence and advise clients to comply with the law and on failure of the same attracted penal action even without intent. However, revocation of licence was justified only in serious cases of fraud or deliberate misconduct.
CESTAT Kolkata, affirmed absolute confiscation of 22,120 kgs of foreign-origin black pepper smuggled without legal import documents and routes
CESTAT Kolkata held that penalty cannot be imposed merely on the basis of assumption and presumptions. Accordingly, imposition of penalty u/s. 112(a) of the Customs Act set aside in absence of corroborative evidence proving appellant’s role in mis-declaration/ over-invoicing.
CESTAT Kolkata held that imposition of penalty under section 112(b)(i) of the Customs Act, 1962 not justified since there is no evidence available on record to show that the gold bars were of foreign origin and smuggled into the country.
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Kolkata has ordered the release of ₹15 lakh seized by Customs, finding contradictions in the Show Cause Notice regarding the location and time of the seizure.
CESTAT Kolkata held that any salary paid to the Directors of the Company for the service rendered by him as an employee of the company, is outside the scope of service. Accordingly, demand of service tax is not sustainable.
Finding that the broker had collected Aadhaar, PAN, GST, bank and IT documents, Tribunal ruled that no penalty under Sections 114 & 114AA could be sustained.
