#Cestat judgments
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5,847 articlesCustom Duty

Custom Duty
Arbitrary valuation of goods not subjected to BIS specifications is invalid
Excise Duty

Excise Duty
C&F Agent Service is admissible input service under Cenvat Credit Rules
Custom Duty

Custom Duty
Adjudicating authority cannot review order of appellate authority in limited remand
Excise Duty

Excise Duty
Excise Act Limitation not Applicable to balance in PLA
Custom Duty

Custom Duty
No penalty for mis-declaration of origin of goods without any evidence of deliberate mis-declaration
Excise Duty

Excise Duty
No Excise Duty or Reversal of Cenvat Credit on Removal of Empty packaging
Excise Duty

Excise Duty
Duty demand by treating buyer’s premises as place of removal is unsustainable
Excise Duty

Excise Duty
Cenvat credit eligible on warranty service via third party on FOC basis
Custom Duty

Custom Duty
CESTAT allows 12% interest from date of encashment of Bank Guarantee till the date of refund
Excise Duty

Excise Duty
CESTAT deletes penalty which was imposed for denial of area based exemption
Custom Duty

Custom Duty
Exemption available unconditionally to notified goods imported from ASEAN countries
Custom Duty

Custom Duty
Setting aside order enhancing value, which was already accepted by the importer, unjustified
Custom Duty

Custom Duty
Mere conjecture to disassemble branded product not enough for duty recovery
Custom Duty

Custom Duty
