Tribunal found that misclassification between copolymer and Homopolymer PVC was not addressed, directing the original authority to reassess ADD and penalty claims.
CESTAT Mumbai nullified a customs duty assessment on water meters due to failure to consider prior Tribunal rulings. The adjudicating authority must re-evaluate the classification accordingly.
Tribunal ruled that confiscation cannot be sustained when goods were re-exported before Revenue’s appeal, restoring the original order.
The Tribunal held that the lower authorities misread the amended notification on Chapter 31 goods and failed to show that the imports were clearly excluded. The matter was remanded for fresh examination of the exemption’s scope.
CESTAT Mumbai held that consignment of steam coal imports from Indonesia is not overvalued and the scheme of valuation does not stand in support of the manner in which the value has been sought to be substituted in the notice. Accordingly, present appeals are dismissed.
The Tribunal held that the prohibition order no longer had effect because the broker’s Mumbai registration expired, rendering the appeal infructuous. With no surviving cause of action, the order required no interference.
The CESTAT Mumbai allowed an appeal against customs duty reassessment, holding that reclassification of copper busbars for EOU imports exceeded authorities’ jurisdiction and violated notification provisions.
CESTAT Mumbai held that MIMO-based Wi-Fi extenders qualify for exemption under customs notification, clarifying that exclusion applies only to products combining MIMO and LTE technologies.
CESTAT Mumbai rules that mis-declaration under the Foreign Trade Policy cannot attract penalty under Section 117 of the Customs Act and allows Ajanta Pharma’s appeal.
The CESTAT Mumbai ruled that confiscation, fine, and penalty cannot be imposed on IGST demand arising from breach of pre-import conditions under the Advance Authorization Scheme.
