CESTAT Mumbai remands Titanium Ten appeal back to the customs authority citing conflicting test reports for imported cotton fabrics. A fresh assessment is mandated.
CESTAT Mumbai held that confiscation of shark fins without any evidence that there was an attempt to export the same is not justifiable. Accordingly, order confiscating goods set aside and appeal allowed.
Commissioner of Customs had confirmed the entire differential duty. Assessee submitted that the intended use of these products was explicitly outlined by the medical licenses that had been awarded to assessee under Medical Devices Rules, 2017.
CESTAT Mumbai held that unreported cenvat credit doesn’t lapse merely the same is not shown in ST-3 return. Thus, denomination as anything other than procedural lapse in not reporting the existence of such credit, the impugned order cannot survive.
CESTAT Mumbai held that demand of anti-dumping duty in terms of notification no. 15/2014-CUS(ABD) cannot be sustained since no evidences established that the goods were either manufactured or supplied from China or were routed through Taiwan after being supplied from China.
CESTAT Mumbai held that imposition of penalty under section 114AA of the Customs Act not justified in absence of any dummy export or any criminal intent involving evasion of duty. Accordingly, provisions are not applicable where export goods have actually been exported.
CESTAT Mumbai remands CENVAT credit refund case for 100% EOU, Everyday Health, for verification of manually filed ST-3 returns and input service invoices.
CESTAT Mumbai held that Chief Commissioner was not justified in rejecting the compounding application filed u/s. 137(3) of the Customs Act, 1962 without granting any opportunity of hearing since the same results into violation of principles of natural justice.
CESTAT Mumbai held that there is no provision/ stipulation that prohibits temporary retention of goods in non-bonded area while remedies were under way and, that too, with permission from customs authorities. Accordingly, redemption fine and penalties set aside.
CESTAT Mumbai sets aside a ₹10 lakh penalty on S.A. Dalal & Co., a Customs House Agent, citing lack of investigation and statement recording.
