CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived.
CESTAT Mumbai held that the amount of Social Welfare Surcharge (SWS) payable would be ‘Nil’ in case where Basic Customs Duty (BCD) is Nil. Accordingly, the appeal is allowed.
CESTAT Mumbai upholds remand of Nico Extrusion’s re-assessment case, directing Customs to issue a mandatory speaking order within 15 days as per Section 17(5) of Customs Act.
CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/2009-Customs dated 25th May 2009 is technical irregularity.
CESTAT rules definitions and valuation mechanisms under central excise law must be applied strictly in accordance with its own statutory framework. Cross-references to provisions under income tax law, without fulfilling distinct conditions under Central Excise Act, cannot justify a reassessment of excise duty
CESTAT Mumbai sets aside CGST order against Mira Construction, remanding the case for fresh examination of service tax exemptions under works contract services.
CESTAT Mumbai rules that VAT incentives under Goa’s NPV scheme are not part of the assessable value for excise duty. Demand against Alpha Industries set aside.
CESTAT Mumbai overturns order revoking Sarajdeep Logistics’ customs broker license, citing insufficient evidence and reliance on inadmissible statements.
CESTAT Mumbai overturns refund rejection for Syntel Solutions (India) Pvt. Ltd., allowing SEZ input credit for Business Support Services under SEZ Rules.
Tata Asset Management Ltd wins appeal against CGST demand for service tax on overseas advisory services. Tribunal affirms export status under Service Tax Rules.
