CESTAT Kolkata overturns charges against Sharda Rerollers for alleged clandestine removal, emphasizing the need for corroborative evidence in such cases.
Read the full text of CESTAT Kolkata’s order on the Commissioner of Customs vs. Sawetri Trading Company case. Analysis reveals key factors influencing customs duty demand on Poppy Seeds.
Chandan Chatterjee vs Commissioner of Customs – CESTAT Kolkata ruling on attempted red sanders export, Customs Broker penalty set aside. Full analysis of the case.
Rajeshwar Prasad Choudhari challenges service tax demand based on Form 26AS data. CESTAT Kolkata sets aside order due to lack of evidence. Detailed analysis and key legal precedents.
CESTAT Kolkata rules on Customs Broker’s compliance with CBLR. Sinha Shipping Agency wins against Customs Commissioner. Full text analysis of the order provided.
Read the CESTAT Kolkata order where non-imposition of redemption fine and penalty is upheld, ensuring compliance with Customs Notification. Full analysis here.
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.
