CESTAT Kolkata held that valuation of fuel oil and diesel oil used during coastal run of the vessel is to be done as per the ‘Residual Method’ prescribed under rule 9(1) of the Valuation Rules.
CESTAT Kolkata held that revocation of customs broker licence for violation of post import condition of the exemption notification by the importer unsustainable as customs broker has a limited role of filing bill of entry and at no stretch of imagination can be held liable for violation of post import condition.
CESTAT Kolkata held that when the Basic Customs Duty (BCD) is Nil Social Welfare Surcharge (SWS), being computed at the rate of 10% of BCD, will also be Nil
Read about the case of Commissioner of CGST & Excise vs. National Aluminium Company Limited where no duty liability was imposed on transition from EOU to EPCG Scheme due to fulfilled export obligations.
CESTAT Kolkata drops Service Tax demand for HUDCO Construction services due to non-commercial project nature. Learn more on the case of Uttam Chand Sethia and its implications on this blog post!
The Commissioner of Customs vs. Axis Shipping Agency case: CESTAT Kolkata rules issuance of show cause notice under Section 124 of Customs Act for Customs Broker license void ab initio.
CESTAT Kolkata held that the data resumed from the computer print out alone cannot be relied upon to demand duty, without any corroborating evidence. Accordingly, duty demand set aside.
CESTAT Kolkata quashes the service tax demand on cargo handling service in the case of Usha Martin Limited vs. Commissioner of Central Excise. Details and analysis.
In the India Potteries Ltd. vs. Commissioner of Customs case, CESTAT Kolkata rules 70% max depreciation on imported second-hand machines. Full order analysis.
CESTAT Kolkata rules that service tax is not applicable to rent received for immovable property services prior to June 2007. Details of the case and the verdict explained.
