CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
CESTAT Mumbai rules that mis-declaration under the Foreign Trade Policy cannot attract penalty under Section 117 of the Customs Act and allows Ajanta Pharma’s appeal.
The CESTAT Mumbai ruled that confiscation, fine, and penalty cannot be imposed on IGST demand arising from breach of pre-import conditions under the Advance Authorization Scheme.
The Tribunal ruled that refund limitation under Section 27 does not apply to bank guarantees encashed during pending appeals and ordered customs to refund the encashed amount.
The issue was whether customs could deny AIFTA duty exemption for ten consignments based only on irregularities found in a separate, single import. The CESTAT set aside the duty demand, holding that the exemption cannot be denied without a finding on the authenticity or validity of the individual Certificate of Origin (COO).
CESTAT Mumbai set aside a ₹1 lakh penalty on a Custom House Agent (CHA), ruling that mere classification disputes are not grounds for confiscation or penalty.
CESTAT Mumbai set aside an order that rejected an exporter’s supplementary claim for Swatch Bharat Cess (SBC) refund. The Tribunal ruled that Rule 5 of the Cenvat Credit Rules has no bar on filing multiple refund claims for the same period.
CESTAT Mumbai ruled that payments received by players for playing cricket are not taxable under Business Support Service, upholding the Commissioner’s decision that only promotional income, if any, could attract tax.
CESTAT Mumbai held that refund claims under Section 27 cannot invoke extended limitation if the bill of entry was assessed under Section 17 and not provisionally under Section 18 of the Customs Act.
CESTAT Mumbai set aside the denial of IGST benefit, applying GST Council and TRU clarification that all goods under heading 3822 are covered. Concessional rate of 12% now applies, with recalculation of interest and penalty.
