Delhi High Court Flags Delay in Verification of Country-of-Origin Certificates, Orders Expedited Action in Dyed Fabrics Import Dispute
The Delhi High Court has directed the Customs Department to expedite pending verification of Country-of-Origin (COO) certificates and return bank guarantees in a dispute...
No GTA Service Without Consignment Note: CESTAT Quashes Service Tax Demand on Transportation of Tobacco Leaves
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad has set aside multiple Service Tax demands raised on a tobacco trading entity after...
CESTAT Quashes Excise Duty Demand Citing Inadmissible Electronic Records, Uncorroborated Loose Sheets, etc.
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata has quashed a central excise duty demand and penalties imposed on a steel manufacturer...
Face-Recognition Access Control Terminals Qualify As Automatic Data Processing Machines Under CTH 8471: CESTAT
In a significant ruling impacting importers of biometric and AI-based hardware, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has held that...
SSI Limit Not Crossed; No Evidence Supported Clandestine Removal: CESTAT Quashes Excise Duty Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside the entire duty demand, penalties and confiscation ordered against a Hajipur-based...
No Evidence of Clandestine Clearance: CESTAT Quashes Rs. 71 Lakh Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has quashed a central excise duty demand of ₹71.14 lakh, along with interest and...
Dept. Failed To Prove Manpower Supply: CESTAT Quashes Service Tax Demand
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) in Chennai has set aside a substantial service tax demand ruling that the Department failed...
Supreme Court Restores Excise Duty Demand on Textile Processor; Holds Integrated Use of Power in Multi-Unit Process Bars Exemption
In a significant ruling concerning excise duty liability and exemption claims within the textile processing industry, the Supreme Court has set aside an order...
No Evidence Linking His Valuation to Alleged Stone Over-Invoicing: CESTAT Quashes Penalties on Govt-Approved Valuer
In a major relief to Government-approved valuer, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Kolkata, has set aside penalties totaling ₹1.80 crore...
Reassessment Can’t Be Sought Years After Clearance: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has dismissed an appeal which had sought reassessment of 56 Bills of Entry filed...
Valuation of Captive-Use Cement Not Liable to MRP-Based Duty: CESTAT Quashes Excise Duty Demand on Ultratech CementÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has quashed the excise duty demand raised on Ultratech Cement Ltd. pertaining to...
PNB Entitled to Cash Refund Under CGST Transitional Provisions: CESTAT Quashes Refund Rejection
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has allowed an appeal filed by Punjab National Bank (PNB), setting aside an...
Bombay HC Issues Notice in Plea Challenging Constitutional Validity of VAT on Extra Neutral Alcohol
The Bombay High Court, Kolhapur issued notice to the State of Maharashtra and the Union of India in a writ petition challenging the constitutional...
Pre-Deposit Hardship to Be Considered by CESTAT: Rajasthan High Court
The Rajasthan High Court (Jaipur Bench) has dismissed a writ petition filed by a Delhi-based logistics company challenging a customs order, holding that the...
Delhi HC Refuses To Release of 222g Gold Bangles, File Statutory Appeal Against Customs Confiscation Order
The Delhi High Court has declined to order the immediate release of gold jewellery seized by Customs and has instead directed the petitioner to...
Climatic Test Chambers Classified as Physical Analysis Instruments Under Heading 9027: CAAR
The Customs Authority for Advance Rulings (CAAR), Mumbai, has held that Temperature/Climatic Test Chambers fall under Customs Tariff Item 9027 89 90, which covers...
No Customs Duty Exemption For Lithium-Ion Cells Used As Replacements, Scrap Or Defective Stock: CAAR
In a significant decision affecting electric vehicle (EV) battery manufacturers and assemblers, the Customs Authority for Advance Rulings (CAAR), Mumbai, has held that concessional...
Whether Duty-Free Import of Used Automation Equipment for Refurbishment Is Permissible? CAAR Clarifies
The Customs Authority of Advance Ruling (CAAR), Mumbai ruled that customs duty exemption shall be applicable on import various second-hand or used goods (Indian...
MOOWR scheme | Anti-Dumping Duty Applicable on Warehoused Aluminium Frames Cleared After September 27, 2024: CAAR
In a ruling that will significantly impact businesses operating under the MOOWR (Manufacture and Other Operations in Warehouse) scheme, the Customs Authority for Advance...
IGST Exemption on Lease of Rig Equipment from FTWZ to DTA: CAAR
The Customs Authority for Advance Rulings (CAAR), Mumbai has delivered a significant ruling allowing Seros Energy Private Limited to avail IGST exemption on the...
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