CESTAT Mumbai upholds security deposit forfeiture for customs broker failing to verify importer credentials under CBLR, sets aside licence revocation.
CESTAT Mumbai held that taxing entirety of income as consideration under ‘management, maintenance or repair service’ without disaggregating consideration among several activities is lack of wherewithal. Accordingly, order set aside and matter remanded back.
CESTAT Mumbai classifies Liquid Seaweed Concentrate as fertilizer (CTI 3101), overturning ruling that called it a plant growth regulator (CTI 3808).
CESTAT Mumbai upholds dismissal of Customs appeal, ruling it was filed beyond statutory time limit under Section 128, citing Supreme Court precedent.
CESTAT Mumbai rules Spacewood Furnishers eligible for cash refund of CVD/SAD/Cesses paid post-GST for Advance License default under Section 142 CGST Act.
CESTAT Mumbai reduces personal penalty on Yusuf Dhanani from ₹5 Lakhs to ₹2 Lakhs, citing voluntary offer and revised duty assessment in old customs case.
CESTAT Mumbai orders release of Happy Gems export goods, setting aside confiscation & penalties as examination confirmed goods matched declaration.
Crimp pumps imported were classifiable under positive displacement pumps (CTI 8413 5010 / 8413 5090) and not as mounts and heads for toilet sprays under CTI 9616 1020 as claimed by the Customs authorities.
CESTAT Mumbai held that service tax on construction of complex/building is exempt when there is sale of flat subsequent to date of issue of occupancy certificate from competent authority. Accordingly, appeal of revenue dismissed.
Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where ‘O’ rings’ packing and labeling were deemed non-manufacturing under Chapter 4016, absolving them from excise duty
