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.
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.
