Latest Customs Law Updates & Duty Refund Judgments | Taxrealtime

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GSTAT has extended relaxed and simplified appeal filing procedures on the portal till 31 December 20... Himachal Pradesh High Court: Once either Central or State GST authority initiates adjudicatory proce... Jammu & Kashmir and Ladakh High Court: While the petitioner claimed hospitalization of his father, t... Bombay High Court - Corporate guarantee issued by a parent company to its subsidiaries without recei...

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Customs – Cestat Ahmadabad: Duty free material found in other premise namely warehouse -2 (additional land) is within the registered and Public Bonded Warehouse on the date of search hence demand on the goods is not sust...

Customs - Cestat Ahmedabad: Refund of SAD not filed within time limit of one year but filed within one year of a favorable Supreme Court Order cannot be considered as time barred - Refund claim can be filed in consequenc...

Customs – Cestat New Delhi: For invocation of penalty mens rea has to be established i.e. conscious knowledge of the appellant that he is dealing in smuggled gold, which is not evident in the instant case - Simply posses...

Customs – Cestat Kolkata: Mentioning wrong HSN code in Bill of entry was an accidental slip, leading to erroneous collection of anti-dumping duty - There is no need to file any appeal in order to claim its refund as it i...

Customs - Ahmedabad Cestat: During pendency of the appeal, Department cannot dispose of the disputed seized goods, especially when filed appeals were in knowledge of the Department Appellants entitled for refund of diffe...

Customs - Chennai Cestat: Pre-shipment inspection certificate is to be furnished by an importer and any other person including a Steamer Agent has no locus to meet the above requirement, hence no penalty is leviable – Ap...

Custom: CBIC issued Instruction to clarify that Electronic Certificate of Origin (e-CoO) issued electronically by the Issuing Authority of UAE, is a valid document for the purpose of claiming preferential benefit under I...

Customs – Cestat Ahmedabad: It is settled law that while applying the price of contemporaneous goods, when more than one price are available then the lowest of the prices should be taken for the assessment – Therefore, t...

Customs - Chennai Cestat: Not having endorsement in invoices cannot be a ground for rejection of SAD refund claim – Matter is not required to remand back for reprocessing - The order passed by the original authority sanc...

Customs - Cestat Ahmedabad: Polyester Bed Covers are classified under CTH 6304 [Appeal allowed]

Customs - Ahmedabad Cestat: Once there is a power to assess, there is a corresponding duty, to assess, in accordance with law - Apparently, there was an error, on the part of the CHA who inadvertently did not availed ben...

Customs – Cestat Ahmedabad: It is well settled law that the legislative intent, extending certain beneficial provision to the assessee, should not be made frivolous by interpreting the provision in a particular manner ot...

Customs - Cestat Mumbai: Imposition of penalty on the basis of mathematical variation is unsustainable in law and fact [Appeal allowed]

Customs - New Delhi Appellate Tribunal: The appellant being custom broker has deliberately and intentionally has not provided any such information which was false or incorrect and hence penalty under section 114AA is no...

Customs – Cestat Mumbai: Antenna since parts of BTS, as held by Hon'ble Supreme Court in Hutchison Essar South Ltd.'s case, cannot be considered as a 'machine' hence to be classified as "parts" under Tariff Item 8517.70....

Customs - Cestat New Delhi- In absence of sufficient evidence to support the RSP was mis-declared and that the loose labels sold in the market at higher prices, the rejection of RSP, redetermination of duty, confiscation...

Custom – Cestat New Delhi: Section 129A dealing with review of orders passed by the Commissioner (Appeals) does not provide time limit for review, thus appeal filed after 10 months is not time barred; Prices which were...

Custom – Cestat New Delhi: Exemption cannot be denied when there is infraction of a procedural condition of a technical nature - VAT/sales tax liability on subsequent sale, and who issued commercial invoices without indi...

Customs - Cestat Ahmedabad: Alloy steel forged rings which require further operation and such goods when not fit for being ready to use, are appropriately classifiable under Tariff item 7326 and not under 8482 – Appeal a...

Customs – Cestat Chennai: In an identical case it was undisputed that second hand goods were examined by the Customs under first check and were verified by expert Chartered Engineer and the import duty was recalculated -...

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