CESTAT Mumbai sets aside order against Hawkins Cookers on alleged wrongful CENVAT credit of ₹68 lakh, remanding case to adjudicating authority for fresh review.
CESTAT Mumbai held that appellant is entitled for refund of credit admissible on account of payment of Countervailing Duty [CVD] and Special Additional Duty [SAD] paid after 01.07.2017 [paid after Central Goods and Services Tax].
CESTAT rules on S. Kantilal & Company’s appeal, setting a legal precedent that redemption fines cannot exceed the market value of mis-declared goods.
The CESTAT in Mumbai rules on Spacewood Furnishers’ appeal, finding that the appeal period starts from the date of a speaking order, not the bill of entry.
CESTAT Mumbai held that re-classification of goods and demand of differential duty based on re-testing report without providing the said re-test report to the importer/ assessee is not tenable in law. Accordingly, demand u/s. 28 doesn’t stand the scrutiny of law.
CESTAT Mumbai held that ‘Gun Shape Metal Cigarette Lighters’ are not liable for confiscation u/s. 111(d)/ 111(m) of the Customs Act, 1962 since ‘cigarette lighters’ of gun shape remain as lighters by its functioning and not as replica of arms as defined u/s. 69A of the Weapons Act, 1990.
CESTAT Mumbai held that mis-classification/ mis-declaration of goods merely on the basis of statement of importer not justifiable as department failed to discharged burden of proof with proper evidence. Accordingly, appeal allowed in favour of appellant.
CESTAT Mumbai held that double payment of amount of customs duty is only a deposit with government and hence question of applying limitation under section 27 of the Customs Act would not arise. Accordingly, order is set aside and appeal is allowed.
The CESTAT Mumbai ruled that demurrage charged by a shipping company is not a separate taxable service but is linked to the exempt service of goods transportation.
CESTAT Mumbai has set aside a penalty on Ceat Ltd for a reversed CENVAT credit, ruling that voluntarily correcting an error negates an intent to evade tax.
