CESTAT holds exporters not liable for service tax on foreign bank remittance charges, citing rules on services rendered outside India. Appeals allowed with relief.
CESTAT remands Finolex Industries’ customs duty refund case, citing misapplication of Section 18(2) in provisional assessment finalization. Unjust enrichment debated.
CESTAT Mumbai overturns Customs Broker license revocation and penalty, ruling no CBLR violation if KYC is verified and actions are based on documents from an intermediary.
CESTAT Mumbai sets aside redemption fine and penalty on Durga Computers, affirming goods allowed for re-export cannot incur such charges.
CESTAT Mumbai rules Shipping Corporation of India not liable for service tax on bunker and water charges provided during vessel delivery, clarifying it as a supply of goods, not service.
CESTAT Mumbai reduces penalty on importer for lacking special license in 2000, citing failure to verify profit margin as directed & SC judgment.
CESTAT Mumbai sets aside penalty and license revocation for SYNC Logistics, finding customs failed to prove breach of record rules under CBLR 2018 Reg 10(k).
CESTAT held that submission of TR-6 challans proved the appellant bore the burden of Customs duty including SAD. Consequently, the tribunal set aside the refund rejection and directed the authority to refund SAD of Rs. 2,87,801/-.
CESTAT rules in Laurel Wires case, directing tax department to pay interest on ₹20 lakh pre-deposit refunded after favorable appeal outcome.
CESTAT Mumbai sets aside duty demand on Eurotex Industries, holding that clearing finished goods at ‘Nil’ duty satisfies the ‘appropriate rate of duty’ condition for EOU exemptions.
