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CESTAT Mumbai

Place of Provision Rules Not Applicable; Transaction Considered as Export of Service, No Service Tax Liability

August 24, 2024 879 Views 0 comment Print

CESTAT Mumbai ruled in favor of ATA Freightline, setting aside service tax demands for logistics services from April 2015 to June 2017. Full details of the case.

No Service Tax on Reimbursement for Actual Costs as its not a taxable service

August 23, 2024 870 Views 0 comment Print

CESTAT Mumbai overturned the service tax demand on Hindustan Construction Co., ruling that reimbursements to group companies do not constitute taxable services.

CESTAT Quashes SCN Against Fruit Seller in Service Tax Case

August 19, 2024 408 Views 0 comment Print

CESTAT Mumbai quashes SCN against fruit seller for non-payment of service tax, ruling it was not engaged in a service tax leviable activity.

Unjust Enrichment Does Not Apply to Captively Consumed Goods Without Sale

August 10, 2024 453 Views 0 comment Print

CESTAT Mumbai allows Bhor Industries’ appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case for compliance with prior directions.

CESTAT Remands order for Declared Value Rejection without Specific Reasons

July 30, 2024 534 Views 0 comment Print

Original authority should assign specific reasons for rejection of declared value and duly follow provisions contained in Section 14 ibid read with Valuation Rules, 2007 for re-determination of assessable value.

Respondent, as Vessel Purchaser & Incidence Bearer of SAD, is Entitled to Refund 

July 24, 2024 411 Views 0 comment Print

CESTAT Mumbai upholds refund claim for Goa Golf Club Pvt Ltd, dismissing the appeal by the Customs Department. Learn about the key legal insights and judgment details.

Conditions of ‘Actual Use’ & Amendments in SION: Implications for Duty-Free Imports

July 18, 2024 921 Views 0 comment Print

CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for ‘saffron’ misuse as food flavour and colour.

Aerosol valves containing medicament classifiable under 8481 8090: CESTAT Mumbai

July 16, 2024 1080 Views 0 comment Print

Explore the CESTAT Mumbai decision on the classification of imported aerosol valve components under Customs Tariff Items (CTI) 8481 8090 vs. 9616 1020. Understand the implications and legal arguments in this detailed analysis.

Section 17(5): Customs Reassessment order invalid if not speaking & reasonable

July 16, 2024 1089 Views 0 comment Print

Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs duty exemption for imported liquid crystal devices.

Customs Brokers Not Required to Verify Transactions Beyond Provided Documents

July 14, 2024 672 Views 0 comment Print

Customs Brokers are not obligated to authenticate transactions beyond provided documents unless discrepancies are evident. The Tribunal partially upheld the impugned order, reducing penalties and affirming partial forfeiture of security deposits.

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