CESTAT Rulings


Allows exemption on Samsung’s EHTP-unit debonding to DTA; Quashes Rs 149 cr demand 

CESTAT Allahabad upholds Samsung India’s appeal, overturning the Rs 149 crore customs duty demand, interest, and Rs. 14 crore penalty on de-bonding unutilized raw materials from its EHTP unit to...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (CVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assessee) be...View More

SVB's Investigation Report not quasi-judicial decision or statutory order; Dismisses Hyundai India's appeal 

CESTAT Chennai holds that Investigation Report (IR) issued by Special Valuation Branch (SVB) “is not an appealable order”, in consequence finds appeal by Hyundai Motors India (Assesse...View More

Parts of railway diesel locomotive classifiable under Heading 86: Allows assessee’s appeal 

CESTAT Chennai holds that goods/parts manufactured by Assessee as per the designs submitted by Indian Railway (IR) have to be specifically treated as part of Diesel Locomotive and so more appropriatel...View More

Rejects Revenue’s valuation adopting cost plus 10% inter-se Assessee and Maruti-Udyog 

CESTAT, Allahabad allows Assessee’s appeal rejecting the valuation method of cost plus 10% adopted by the Revenue demanding differential tax on all transactions of the Assessee extrapolating the...View More

Allows Assessee’s appeal claiming exemption on imported components utilized for manufacturing ‘SD-Memory Card 

CESTAT Mumbai grants exemption to Assessee claiming exemption on commodity or parts imported for manufacture of SD-Memory cards on the condition of manufacture in accordance with Customs Rules, 1996, ...View More

Dismisses Revenue’s appeal challenging refund of differential duty on ‘Edible Grade Crude Palm Oil’ 

CESTAT dismisses Revenue’s appeal against the refund of differential duty at the higher rate @ 12.5% instead of @ 7.5% to Edible Grade Crude Palm Oil importer (assessee); For manufacture of Refi...View More

Partly quashes AA’s order for exceeding jurisdiction by revisiting settled issues on remand 

CESTAT Delhi quashes the Adjudicating Authority's order on remand, ruling that it exceeded its jurisdiction by reconsidering issues already decided in the assessee’s favor and attained finality;...View More

Strictly interprets exemption in Revenue’s favor, upholds SAD refund denial on ‘cashew nuts’ import 

CESTAT Hyderabad upholds the order rejecting refund of Special Additional Duty (SAD) paid by assessee on import of ‘raw cashew nuts’ in shell to manufacture 'cashew kernel' as the descript...View More

Restores Customs Broker License, citing SCN delay and lack of evidence for obligation violations 

CESTAT Hyderabad quashes order revoking the Customs Broker License on account of delay in issuing SCN as well as on account of non-substantiating the grounds for violations of Customs Broker’s o...View More