#Cestat judgments
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5,847 articlesExcise Duty

Excise Duty
Clandestine removal cannot be proved on the basis of loose sheets and pocket dairy
Goods and Services Tax

Goods and Services Tax
Supplies from mother warehouse to CFAs are mere stock transfer covered within 6A of CST Act
Service Tax

Service Tax
CESTAT Allows Verification of Manually Filed ST-3 Returns for Refund Claim
Custom Duty

Custom Duty
Machine for crumbling and processing Areca Nuts classifiable under CTH 8437: CESTAT Delhi
Custom Duty

Custom Duty
Blower, filter, water valve assembly, etc. cannot be classified as parts of automobile air conditioner
Custom Duty

Custom Duty
Rejection of compounding application without granting opportunity of hearing is bad-in-law
Custom Duty

Custom Duty
Temporary retention of goods in non-bonded area with permission from customs authorities allowable
Service Tax

Service Tax
No denial of refund based on splitting of invoices for Service Tax paid properly
Custom Duty

Custom Duty
Redemption Fine & Penalty Levied for Misdeclaring Restricted ‘Natural Garnet’ as ‘Abrasive Grain
Custom Duty

Custom Duty
Penalty u/s 112 was leviable as PSIC was not issued by DGFT-approved agency for Mauritius
Custom Duty

Custom Duty
Styrene Butadiene Copolymer classifiable under CTH 3903 and not under CTH 4002
Custom Duty

Custom Duty
Customs Broker Not Liable for Importer’s Suppressed Transaction Value; Penalty Set Aside
Custom Duty

Custom Duty
Penalty u/s 112(a) and 112(b) for smuggling of 3kg gold concealed in shoes via Airport Staff reduced from Rs. 30L to Rs. 10L
Custom Duty

Custom Duty
