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.
CESTAT Kolkata reduces penalties on Ess Ess Overseas for unlicensed import of used clothing, condoning delays in appeals and affirming earlier rulings.
CESTAT Kolkata dismisses Revenue’s appeal, maintaining reduced fines and penalties for Maa Lakshmi Enterprises over imported used clothing.
CESTAT Kolkata rules in favor of Empire Exports, setting aside a ₹30 lakh duty demand as time-barred for White Poppy Seeds imports.
Penalty imposed under Section 114AA of the Customs Act was quashed as declared value in bills of entry could not be rejected relying on proforma invoice and demands could not be raised without challenging the assessment orders.
CESTAT Kolkata held that the payment of Management Fee and the License Fee not being relatable to the imported goods and condition precedent to the sale of imported goods are therefore not includible in the transaction value.
CESTAT Kolkata held that valid specific license required for import of old and used worn clothing articles. Accordingly, redemption fine @10% and penalty @5% imposed for failure to comply with licensing requirement.
CESTAT Kolkata held that keeping in view the common parlance usage of material as bed sheets and the same can be sold in market as bed sheet, the goods are classified under Customs Tariff Heading 6304 and not under Customs Tariff Heading 54.07.
