Indirect Tax Weekly Flashback for the period 18 to 24 May 2025.
Delhi High Court
Person Dealing In Smuggled Gold Released On Bail: Delhi High Court
The Delhi High Court has granted the bail to the person accused of dealing in smuggled gold of the value of about Rs.85 Lakhs and there was evasion of Customs Duty of Rs.35 Lakhs.
DRI Officers would be ‘proper officers’ Under Customs Act, 1962: Delhi High Court Directs CESTAT To Re-Adjudicate
The Delhi High Court while directing the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) to re-adjudicate the matter on merits, held that Directorate of Revenue Intelligence (DRI) officers are ‘proper officers’ Under Customs Act, 1962.
The bench of Justice Prathiba M. Singh and Justice Rajneesh Kumar Gupta has observed that the review petition against Canon-I being Review Petition (Civil) No. 400/2021 was pending before the Supreme Court when the impugned orders were passed. Even an adjournment was sought on the said ground, however the same was rejected by the CESTAT.
Madhya Pradesh High Court
Petitions Challenging Rejection and Suspension of Private Warehouse Licenses Not Admitted: MP High Court
The Madhya Pradesh High Court has declined admission of writ petitions challenging rejection of application of private warehouse licenses.
The bench of Justice Vivek Rusia And Justice Gajendra Singh has declined to interfere in the show cause notice wherein licenses already granted are proposed to be cancelled and are placed in abeyance.
Excise Duty Appeal Rightly Dismissed Over Non-Deposit of Pre-Deposit Amount: Madhya Pradesh High Court
The Madhya Pradesh High Court has upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in dismissing the Excise Duty Appeal for non-deposit of mandatory pre-deposit.
CESTAT
DUTIES CAN BE CHARGED IF EXCISABLE GOODS ARE MANUFACTURED OR PRODUCED IN INDIA: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, New Delhi, observed that the duties can be charged if excisable goods are manufactured or produced in india.
No Service Tax on Land Use Conversion Charges Paid to RIICO, Refund Allowed: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while allowing the service tax refund held that no service tax on land use conversion charges was paid to Rajasthan State Industrial Development & Investment Corporation Limited (RIICO).
Service Tax Exemption For Services Valued Upto Rs. 10 Lakh Annually: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the service tax exemption is available for services valued upto Rs. 10 Lakh annually.
Penalty U/S 114AA Of Customs Act Applicable Prospectively: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AA of Customs Act applicable prospectively and not retrospectively.
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