Courts: CESTAT Kolkata
Find latest CESTAT Kolkata judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Jute Cess payable only when goods are removed from factory
Service tax cannot be demanded by Kolkata unit if Visakhapatnam unit already initiated action
No confiscation of Gold & silver not having foreign markings without evidence of smuggling
Conversion of One Stage of Yarn into Another not amounts to Manufacture
Excise Duty based on ACP fixed by Commissioner payable unless Assessee submit evidence of Actual production
Pre-delivery inspection charges includible in assessable value if inspection is mandatory for sale of goods
Assessee can discharge duty by utilizing Cenvat Credit – Rule 8 (3A) is ultra vires
Commissioner cannot re-adjudicated dispute which is already settled in remanded matter by CESTAT
No liability to Pay Excise Duty on manufacturing by Independent Job Work Contractors
Customs broker not obliged to do physical address verification of exporter
Exemption benefit not deniable based on Doctrine of Substantial Compliance
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Good cannot be treated as smuggled Merely for foreign origin of goods
CESTAT Kolkata judgments and orders deal with appellate disputes under Customs, Central Excise and Service Tax legislation. This TaxGuru page brings together CESTAT Kolkata case laws concerning customs classification and valuation, imports and exports, exemption notifications, CENVAT credit, refunds, service tax, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, businesses, Chartered Accountants, advocates and tax professionals can use this page to research Tribunal decisions and identify precedents relevant to their disputes. The collection includes current Customs decisions as well as important legacy Central Excise and Service Tax case law that may remain relevant to pending proceedings. TaxGuru maintains this dedicated CESTAT Kolkata category to provide convenient access to recent and earlier Tribunal judgments and to help readers follow developments in Customs and indirect tax litigation.
