CESTAT Rulings
CESTAT Delhi sets aside penalty levied on the managing director of a MMTC-Pamp India Pvt. Ltd. u/s 112(a)(ii) of the Customs Act, for lack “conscious attempt to evade payment of duty”; Not
...View More CESTAT Kolkata holds that penalty under rule 26(2) of the Central Excise Rules, 2002 cannot be imposed on artificial entities like Limited Companies / Private Limited Companies, but can only be impose
...View More CESTAT Chennai drops demand between the period 2005 to 2010 on Promoter (Assessee), who has used all the materials like cement, steel, wood and bricks for construction of residential complex service w
...View More CESTAT Delhi rules that, lithium-ion batteries imported by Samsung India when used for manufacture of mobile phones would attract 12% IGST upto March 31, 2020 (covered by entry at Serial No. 203 of Sc
...View More CESTAT Delhi allows rectification application filed by assessee, a manufacturer of E-rickshaw against final order re-classifying import of certain components like converter, charging socket, connectio
...View More CESTAT Mumbai allows Dish TV’s appeal in a matter concerning classification of “Low Noise Block Down Converter” (LNB), concurring that same is classifiable under Tariff Heading No. 8
...View More CESTAT Chennai expresses anguish on the manner of pleading in the Appeal Memorandum filed by the assessee, which contained direspectful language for the First Appellate Authority and an unsolicited ad
...View More CESTAT Delhi grants benefit of reduced penalty u/s 78 of the Finance Act, 1994 on noting that “penalty to be reduced to 25%... amount….out of the total demand of service tax….was p
...View More CESTAT Delhi reduces penalty u/s 114AA of the Customs Act, 1962 imposed during remand proceedings noting that “all laws will only apply prospectively. Therefore, Section 114AA would not apply to
...View More CESTAT Delhi holds that NOC from Narcotics Commissioner is not required to import inks and ink consumables containing 35% to 99% Methyl Ethyl Ketone (MEK), a controlled substance, thereby allowing app
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