Courts: CESTAT Mumbai
Find latest CESTAT Mumbai judgments and orders on Customs, Central Excise and Service Tax covering imports, classification, valuation, CENVAT credit, refunds, demands and penalties.
Adjudicating authority cannot review order of appellate authority in limited remand
Mere conjecture to disassemble branded product not enough for duty recovery
Loss in transit not includible for computation of ‘assessable value’
Unjust Enrichment not Applicable to Pre-Deposit Refund
Manufacturing exporters has little scope for utilization of accumulated CENVAT credit
Adjudicating authority can exercise discretion for provisional release of seized goods
Absence of segregation of credit taken on ‘Input Services’ would restrict application of correct ratio as per CENVAT Credit Rules.
Classification of imported ‘yaravita zintrac (zinc oxide suspension concentrate)’
Non fulfillment of satisfactory, condition mars the revision of assessable value
Penalty not leviable in absence of deliberate misdeclaration
Mere short payment of duty not sufficient to invoke extended period
Classification of inkjet printer’ and ‘ink-jet printing machine’
Custom broker mandatorily needs to verify credentials of importers
Allegation of suppression cannot be alleged in case concerned officer had de-bonded the unit
CESTAT Mumbai judgments and orders form an extensive body of appellate case law relating to Customs, Central Excise and Service Tax. This TaxGuru page compiles CESTAT Mumbai decisions concerning imports and exports, customs classification and valuation, exemption notifications, CENVAT credit, refunds, service tax liability, duty and tax demands, limitation, interest, penalties, confiscation and other indirect tax disputes. Importers, exporters, manufacturers, service providers, businesses, Chartered Accountants, advocates and tax professionals can use this collection to research Tribunal precedents and follow developments relevant to their matters. The page includes recent Customs decisions as well as significant legacy Central Excise and Service Tax judgments that continue to have relevance for pending disputes. TaxGuru brings these CESTAT Mumbai judgments and orders together to provide a convenient and searchable resource for indirect tax case-law research.
