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CESTAT Kolkata

Section 114AA Penalty Quashed Due to Lack of Evidence Challenging Assessment Orders

October 25, 2024 327 Views 0 comment Print

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.

Payment of management & license fee not relatable to imported goods not includible in transaction value

October 15, 2024 315 Views 0 comment Print

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.

Import of old and used worn clothing articles without valid specific license unjustified: CESTAT Kolkata

October 14, 2024 168 Views 0 comment Print

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.

Goods classified under CTH 6304 as can be sold in market as bed sheet: CESTAT Kolkata

October 14, 2024 291 Views 0 comment Print

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.

Classification of “Motor Controllers” should be under CTH 8503 0090 as “Parts of Electric Motors” for Import Valuation

October 5, 2024 429 Views 0 comment Print

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.

Penalty u/s. 114 imposable on custom broker and intermediary for not fulfilling KYC requirement: CESTAT Kolkata

October 4, 2024 549 Views 0 comment Print

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.

No Social Welfare Surcharge when Basic Customs Duty is zero: CESTAT Kolkata

September 25, 2024 168 Views 0 comment Print

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.

Transportation services bundled with other activities do not fall under cargo handling services for tax

September 14, 2024 459 Views 0 comment Print

CESTAT Kolkata rules on Calcutta Industrial Supply’s service tax liability under Cargo Handling vs Transportation services, clarifying bundling of services.

CESTAT Quashes Service Tax Demand Against Jharkhand State Cricket Association

September 14, 2024 303 Views 0 comment Print

Detailed summary of the JSCA vs Commissioner of Excise case, discussing taxability on services and exemptions related to sports promotion activities.

Activity of laying down pipelines for Government for supply of water not leviable to service tax: CESTAT Kolkata

August 21, 2024 273 Views 0 comment Print

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.

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