CESTAT Kolkata held that the enhanced rate of duty in terms of Notification No. 87/2017-Cus. dated 17.11.2017 is not applicable here since notification was published in Official Gazette on 20.11.2017 and date of entry inwards are prior to 20.11.2017.
CESTAT Kolkata sets aside penalty on Rakesh Magoo, citing lack of evidence and violation of natural justice in customs undervaluation case.
CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 29024400. Accordingly, order demand differential duty set aside and appeal of the assessee allowed.
CESTAT Kolkata held that ‘Works Rolls’ are Capital Goods and not spare parts and hence eligible to be imported against full utilization of Status Holder Incentive Scheme [SHIS Scheme]. Accordingly, appeal of assessee allowed.
CESTAT Kolkata lowers SAIL’s customs penalty from ₹44 lakh to ₹2.25 lakh for delayed document filing in provisional assessments under Regulation 5.
CESTAT Kolkata sets aside customs duty order as authorities failed to provide test reports. Case remanded for fresh adjudication following natural justice principles.
Assessee was unable to produce list of documents for the gold, leading to its seizure under Section 110 of the Customs Act, 1962. The gold was later inventoried and seized at the Customs House, and assessee recorded a voluntary statement.
CESTAT Kolkata held that Indian Refractory Mortar is classifiable under CTH 38160000 and not under CTH 2610. Thus, no export duty payable on the same. Accordingly, appeal of the revenue dismissed.
CESTAT Kolkata held coal transportation within mines by BLA Infra-GKMWPL JV taxable under transportation, not mining services. Service tax demand overturned.
Once a demand has been raised for any issue by invoking extended period of limitation, then another demand cannot be raised again by invoking extended period on same issue for a subsequent period.
