Explore the CESTAT Kolkata order on refund claims rejected due to shipping bill assessment. Learn about Section 17 (5) of the Customs Act and its implications for challenging assessments.
CESTAT Kolkata in the matter of valuation of iron ore held that inordinate delay in testing the sample is virtually suicidal to the outcome of the test results. Hence, valuation set aside.
CESTAT Kolkata upholds refund claim by New Way Vyapaar Private Limited, stating customs duty paid through DEPB Scrip cannot be rejected. Full order analysis.
Charges of Know How agreement were not required to be added to the assessable value of imported goods in terms of Customs Valuation Rules, 1988 as there was no technical know-how fees attributable towards post import related/associated acts and activities and thereby no case arose for scaling up the assessable value with the inclusion of the royalty charges.
CESTAT Kolkata confirms redemption fine and penalty against Karan Impex for importing old clothing. Detailed analysis of the order and its implications.
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.
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.
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.
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.
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).
