CESTAT Mumbai rules AO’s insistence on importer accepting investigating agency’s classification violates self-assessment under Section 17 of the Customs Act.
The CESTAT Mumbai remands the forfeiture case of M/s Daroowala Bros & Co to the licensing authority for reconsideration based on new circumstances.
Glass Beads (rockies) were imported against bills of entry. Some quantity which is covered by first of bills was re-assessed at US$ 1.60/Kg while consignment in subsequent shipments was re-assessed at US$ 1.75/Kg.
He observed that appellant furnished fake and bogus bills of purchase from purported buyers other than actual suppliers in connection with the export of overvalued goods to claim ineligible drawback.
Failure to file a transshipment bill was deemed a technical lapse and it did not invalidate the clearance granted by customs. . Tribunal held that imposing duty demands and penalties in this matter lacked merit and legal basis.
CESTAT Mumbai dismisses the Department’s appeal, allowing Oerlikon to claim CENVAT credit at Pune. The ruling emphasizes revenue neutrality and pre-2016 Rule 7 provisions.
CESTAT Mumbai rules extended limitation cannot apply for service tax demand on sub-contractors due to conflicting decisions, emphasizing procedural norms.
Two numbers of Writ Petitions were filed by the importer before the Hon’ble High Court of Rajasthan, challenging various notifications issued by the Directorate General of Foreign Trade (‘DGFT’).
CESTAT Mumbai held that transfer of mandatory stipulations in regulation17 of Customs Brokers Licensing Regulations, 2018 as directory without demonstrating customs broker fault is unjustifiable.
CESTAT Mumbai held that invocation of provisions of immediate suspension of Customs Broker License after more than four years of alleged act is not sustainable in law. Accordingly, order of continuation of immediate suspension is set aside.
