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Eight states want GST rate cuts to be linked to revenue guarantee GST - Calcutta High Court: Though appeal was time-barred, granted final opportunity to assessee, sub... GST – Allahabad High court: ITC cannot be denied if supplier had valid registration at the time of s... GST - Delhi High Court: Rectification order under Section 161 of CGST Act without granting hearing i...

Customs Duty Case Laws, Refund Updates & SEZ Rulings

Duty Refund & Exemption Case Summaries

SEZ Export Policies and Tribunal Rulings

Import/Export Procedure Updates

High Court Judgments on Customs Disputes

Custom

Customs – New Delhi High Court: For the purpose of filing appeal, adjustment of duty drawback against the Petitioner’s obligation to make a pre-deposit is not permissible – Petition disposed. [Order attached]
Customs – Cestat New Delhi: Import of Aluminium Alloy coils is not leviable to anti-dumping duty – Appeal allowed [Order attached]
Customs – Cestat New Delhi: Provision of unjust enrichment is not attracted where amount is deposited during investigation and pendency of appeal - Such deposits are under protest or in the nature of pre-deposit, hence r...
Custom – New Delhi High Court: Whether refund application filed after one year is time barred – Held that filing an appeal against an order imposing Customs duty would mean that the assessee does not accept the said levy...
Custom – Cestat New Delhi: Refund claim cannot be rejected now since amendment in Bill of Entry had attained finality as Revenue did not challenge the DC Order in Appeal that amendment in BoE is allowed only by way of Ap...
GST - Kolkata High Court: Polypropylene Woven and Non-woven Bags and PP Woven and Non-woven Bags laminated with BOPP would be classified under CTH 3923, taxable @18% GST - Merely because no further appeal is provided fo...
Customs – Cestat Chennai: “Muriate of Potash”, a restricted item for export was declared as “Industrial Salt” based on the documents furnished by the exporter - The appellant as a CHA cannot be expected to examine and en...
Customs – Cestat Kolkata: Penalty cannot be demanded as there is no corroborative evidence on record in support of the statement made before DRI Officers – Revenue appeal dismissed [Order attached]
Customs – Cestat Mumbai: Order in Original was not received by the appellant but was received by some other in response to an application under RTI, hence the appeal filed by the appellant is not time barred – Appeal all...
Customs – Cestat Bangalore: Imported plant and machinery which would be included in the capital investment cost, was provided as a “grant” which means as a gift, hence the condition of exemption notification is satisfied...
Customs – Cestat Bangalore: A notification cannot be published unless it is digitally signed by the nodal officer – Exemption Notification dated 01.03.2018 was published in the Official Gazette only on 06.03.2018, after...
Excise – Cestat Mumbai: All sort of tractors other than those classifiable under heading 8709 need to be classified under the heading 8701 and not at 8429 – Appeal allowed [Order attached]

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