Latest Customs Law Updates & Duty Refund Judgments | Taxrealtime

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Karnataka High Court: GST authorities can use material collected by other commissionerates, especial... Gujarat High Court : ITC can be transferred across states after amalgamation; GST portal restriction... Orissa High Court: Limitation for filing an appeal begins from the date of communication of order, n... Karnataka High Court: Concessional benefits for exports not available when goods sent to third party...

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]

Customs – Cestat New Delhi: Portable Solar Home Electric Light is classifiable under CTH 8507 covered under Sno. 234 of Schedule I of Notification 1/2017 – IGST(R), not classifiable under CTH 85013120 as DC generators he...

Customs – Cestat Chennai: Limitation period of one year for filing refund would apply from the date of adjustment of duty after the final assessment thereof – As Revenue has not passed the final assessment order as yet,...

Customs – Cestat Chennai: The charge of undervaluation of goods solely based on statement of the buyer who was not presented for cross-examination is not sustainable in the absence of any documentary evidence - Statement...

Customs – Cestat New Delhi: As the amount deposited with the revenue during investigation remained unadjusted by way of pre-deposit, refund is allowed of the same from the date of payment of deposit along with interest...

Customs - Cestat Ahmedabad: Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended, hence no anti-dumping duty can be levied after the expiry - App...

Custom – Cestat Mumbai: Issue of misdeclaration of qty and value of goods – Held that it is the settled legal position that it is the importer who is liable to pay the duty not even its director or proprietor as the case...

Customs – Cestat New Delhi: Issue of violation of condition of exemption for import of aircraft – Held that Customs authorities can proceeded to recover the duty on the basis of the undertaking only when the competent au...

Customs – Cestat New Delhi: The use of the aircraft by the Chairman/Managing Director for non-revenue purpose would not make the aircraft a private aircraft, there is no violation of condition for import of aircraft – A...

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