CESTAT Mumbai rules that the premium received for sub-leasing industrial lands, treated as ‘Salami,’ is not taxable as rent under the category of ‘renting of immovable property.’ Details of the case against the Commissioner of CGST & Central Excise.
CESTAT Mumbai held that detention of export goods in excess of 3 days without bringing to notice of the Commissioner of Customs/ Chief Commissioner of Customs is unlawful and untenable in law.
CESTAT Mumbai held that witnesses relied upon by the central excise authorities are not acceptable evidence in the absence of cross-examination that was denied. Hence, matter alleging clandestine removal mainly resting upon certain statements is remanded back to enable cross-examination.
Explore the CESTAT Mumbai order on Oki India Pvt Ltd vs Commissioner of Customs. Analysis of ostensible eligibility for customs benefit and remand for consideration of alternative notification.
Assessee-company was engaged in the manufacture of Plastic Injection Moulded Machines (PIMM) and was duly registered with the Central Excise department, having jurisdiction over the factory of such manufacture of the excisable goods.
CESTAT Mumbai ruling: Cenvat credit refund cannot be denied without Rule 14 proceedings. Upholds eligibility for input services in export. Case reference: M/s. KKR India Advisors Pvt. Ltd.
CESTAT Mumbai held that imposition of penalty for failure in not being proactive for fulfilling of regulation 10(a) of Customs Brokers Licensing Regulations, 2018 [CBLR,2018] alone, is appropriate and justifiable.
CESTAT Mumbai held that forfeiture of security deposit justified as Customs Broker failed to act in a proactive manner in fulfilling their obligation as Customs Broker, particularly when the import documents were obtained from the importers through an intermediary.
CESTAT Mumbai held that revocation of Customs Broker license unjustified as punishment suffered by being out of Customs broker business for about two years is enough to mitigate case of violations or contraventions of CBLR, 2018.
Read the full CESTAT Mumbai order on Hindustan Coca-Cola Beverages’ restoration claim disallowance. Detailed analysis of CENVAT credit issues and re-adjudication directive.
