Assessee, to avoid delay and demurrage charges, cleared the goods on payment of the enhanced customs duty, under protest, and requested the lower authority to issue the order(s) of assessment under Section 17(5) of the Customs Act, 1962.
CESTAT Kolkata held that penalty u/s. 114 of the Customs Act imposable on customs broker and intermediary with regard to non-compliance of their duty of fulfilling KYC requirement. Accordingly, penalty reduced to INR 4 Lakhs.
CESTAT Kolkata held that Social Welfare Surcharge would be nil in case where the aggregate of customs duties is zero. Thus, Social Welfare Surcharge not payable when Basic Customs Duty payable is zero.
CESTAT Kolkata rules on Calcutta Industrial Supply’s service tax liability under Cargo Handling vs Transportation services, clarifying bundling of services.
Detailed summary of the JSCA vs Commissioner of Excise case, discussing taxability on services and exemptions related to sports promotion activities.
CESTAT Kolkata held that activity of laying down the pipelines for Government/ Government Undertaking for supply of water from Kerala Water Authority (KWA) in Thiruvananthapuram city doesn’t attract service tax. Accordingly, refund claim allowed.
CESTAT Kolkata reviewed Rungta Sons Pvt Ltd’s appeal against a Service Tax demand on ‘supply of tangible goods service,’ focusing on control and possession issues.
CESTAT Kolkata ruled in favor of Shree Balaji Engicons, finding no service tax liability under “commercial construction service” for pre-2007 contracts.
CESTAT Kolkata quashes confiscation of plastic scrap from Nepal due to lack of evidence. Read the detailed analysis and outcome of Bindeshwari Poddar vs Commissioner of Customs case.
Read the detailed analysis of CESTAT Kolkata’s decision to quash penalties under Customs Act Section 112(b)(ii) due to lack of evidence in R. K. Swami Singh’s gold smuggling case.
