CESTAT Mumbai overturned the service tax demand on Hindustan Construction Co., ruling that reimbursements to group companies do not constitute taxable services.
CESTAT Mumbai quashes SCN against fruit seller for non-payment of service tax, ruling it was not engaged in a service tax leviable activity.
CESTAT Mumbai allows Bhor Industries’ appeal, addressing unjust enrichment and duty refund issues from 1970-1982. Remanded case for compliance with prior directions.
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.
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.
CESTAT Mumbai ruling on USMS Saffron Co Inc vs Commissioner of Customs, quashing duty demand for ‘saffron’ misuse as food flavour and colour.
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.
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 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.
CESTAT held that for extended limitation period to apply, department must establish elements such as suppression or fraud. Since no such allegations were made in notices, extended period could not be invoked.
