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CESTAT Kolkata

CESTAT Kolkata Upholds Redemption Fine & Penalty in Karan Impex Case

January 2, 2024 858 Views 0 comment Print

CESTAT Kolkata confirms redemption fine and penalty against Karan Impex for importing old clothing. Detailed analysis of the order and its implications.

Mere Accounting Treatment Not Conclusive Proof of Duty Burden Passing

January 2, 2024 1125 Views 0 comment Print

CESTAT Kolkata’s order on Commissioner of Customs vs. KEC International Limited. Justifying burden of customs duty, accounting not conclusive proof. Detailed analysis and conclusions.

Bar of unjust enrichment doesn’t apply as imported goods used for manufacture of final product

January 2, 2024 1053 Views 0 comment Print

CESTAT Kolkata held that question of unjust enrichment in terms of section 27(2) of the Customs Act doesn’t not arise as imported goods are used as raw material for manufacture of final product i.e. imported goods are not sold to someone else.

Action cannot be initiated against custom broker based on vague hypothesis & presumptions

December 31, 2023 708 Views 0 comment Print

Read the detailed analysis of JKG Infralogistics Pvt. Ltd. vs. Commissioner of Customs case. CESTAT Kolkata sets aside penalties, citing lack of evidence for Customs Broker violations.

Exclude Transportation Cost from Remnant ATF in Assessable Value: CESTAT

December 31, 2023 1446 Views 0 comment Print

CESTAT Kolkata rules in favor of Jet Airways in the case of remnant ATF valuation. Detailed analysis of the order and its implications for the aviation industry.

Benefit of notification no. 4/2006-CE dated 01.03.2006 available on import of specified manganese ore

December 23, 2023 678 Views 0 comment Print

CESTAT Kolkata held that benefit of notification no. 4/2006-CE dated 01.03.2006 is available on imported manganese ore lumps, crushed, screened, washed having ‘Mn’ content of 43%/45% (approx).

Confiscation of silver jewellary alleging to be smuggled without any evidence unsustainable

December 12, 2023 966 Views 0 comment Print

CESTAT Kolkata held that confiscation of boondi silver and silver jewellary alleging it to be smuggled goods without any evidence to allege that these are third country origin is unsustainable in law.

Procedural Lapse Shouldn’t Hinder Customs Duty Benefit: CESTAT Kolkata

December 12, 2023 945 Views 0 comment Print

CESTAT Kolkata rules that procedural lapses shouldn’t obstruct substantive customs duty benefits. Case analysis of Softel Overseas Private Limited vs. Commissioner of Customs.

No Grounds for Suspending Customs Broker License Without Deliberate Duty Evasion

December 12, 2023 738 Views 0 comment Print

SP Agency Vs Commissioner of Customs (CESTAT Kolkata) Suspension of Customs Broker Licence not warranted if appellant not deliberately classified the goods to evade payment of duty

Transaction value can be rejected only on extraordinary or special reasons & considerations

December 12, 2023 1026 Views 0 comment Print

Explore the legal battle between Premier Trading Company and Commissioner of Customs (CESTAT Kolkata) over rejected unit value, customs valuation rules, and market inquiry.

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