CESTAT Kolkata held that Quicklime is rightly classifiable under Customs Tariff Heading [CTH] 2522 1000 since the purity of Calcium Oxide is less than 98%. Accordingly, order classifying under 2825 9090 set aside.
CESTAT Kolkata has ruled that excess service tax can be adjusted beyond the immediate succeeding month or quarter, allowing BSNL to claim a refund of over ₹11 lakh.
CESTAT Kolkata ruled on the timely filing of an appeal, stating that without proof of service, the date an attested copy was provided can be considered the date of service.
CESTAT has upheld the confiscation of smuggled gold and a penalty on two individuals after they were caught with gold concealed in a car without proper documents.
The Customs Tribunal examined Visa Steel’s penalty for unfinalized Bills of Entry. The ruling restored the original nominal penalty, citing a similar case precedent.
The CESTAT has dismissed a Customs appeal, ruling that the sulphur limit under IS 17049 applies to calcined petroleum coke, not the raw material.
CESTAT Kolkata rules in Susanta Kumar Sahoo vs. Commissioner of Customs, setting aside a dismissal that cited a delay. The tribunal found the appeal was filed on time.
CESTAT confirms revocation of GMC & Co.’s Customs Broker Licence and security forfeiture due to G-card holder’s alleged misconduct.
CESTAT Kolkata held that confiscation of gold bar not justified since the smuggled nature of the gold has not been established by the department and the appellant has produced evidence of purchase of the gold from domestic sources. Accordingly, appeal allowed.
CESTAT Kolkata held that imposition of penalty under section 114(i) of the Customs Act for attempting smuggling of Red Sander woods unwarranted due to lack of valid evidences. Accordingly, penalty is dropped and appeal allowed.
