CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 28.11.2022 CESTAT-Penalty u/s 114A of Customs Act not permissible in the Absence of Evidence The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty u/s 114A of the Customs Act,1962 is not permissible in the …

CESTAT allows benefit of Exemption from Additional Duties of Customs-Lenovo India

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 16.11.2022 CESTAT allows benefit of Exemption from Additional Duties of Customs to Hard Disk drives-Lenovo India   M/s Lenovo India Pvt Ltd, the petitioner challenged the intent of customs authorities to deny them the benefit of exemption from additional duties of customs …

CESTAT-Customs Board (CBEC) cannot modify Scope of Exemptions

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE   Dated: 14.11.2022   CESTAT-CBEC cannot modify Scope of Exemptions   The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that Central Board of Excise and Customs (CBEC) has no power to modify scope of exemption notification issued …

CESTAT Rejects Customs Order- Favours The Importer in Related Party Transaction under

BORN IN INDIA I SERVED FROM INDIA I TO THE GLOBE Dated: 21.05.2022 SVB Proceedings in a “Related Party Transactions” (CVR, 2007)- Customs Loses Appeal at CESTAT New Delhi   In a major relief to an Importer, the Principal bench of CESTAT, New Delhi has Rejected the Order in Original issued by the Commissioner (Appeals), …

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