One stop solution for Direct Taxes, Indirect Taxes and Corporate Laws in India, a useful portal for Professionals, trade and Industry

Income Tax
Service Tax
Central Excise
Customs

Recent Case Laws - Income Tax Cases

Income Tax - TMI - 209667 - ITAT JAIPUR
Unexplained money – assessee appointed as collecting agent by a company – required to collect the sale proceeds of the aforesaid company from its customers and deposit the same in bank wherefrom it was remitted to company through DD – Revenue contending deposits in bank as unexplained money – Held t . . . . .
Income Tax - TMI - 209666 - ITAT INDORE
Jurisdiction defect u/s 158BD – undisclosed income of any other person - assessee filed return in pursunace of notice issued to him u/s 158BD on 24.08.06 after two years 8 months and 23 days of passing the order in case of group searched - Notice u/s 143(2) issued to the assessee on 24.07.08 i.e. af . . . . .
Income Tax - TMI - 209665 - ITAT MUMBAI
Unexplained credits – difference in bank balance as per books of accounts vs bank balance as per bank statement treated as unexplained credit – assessee submitted that difference is due to cheques received but not deposited in the bank on advice of cheque providers – Held that: Assessee did not at a . . . . .
Income Tax - TMI - 209664 - ITAT MUMBAI
Fringe Benefit Tax – residential accommodation provided to M.D. - Deposit of Rs 5 crore made for the licence to use & occupy the property – Revenue considering notional interest on such deposit under FBT – Held that:- The provision relating to the computation of the value of the fringe benefits is c . . . . .
Income Tax - TMI - 209663 - ITAT MUMBAI
Taxability of Cash compensation received – capital receipt vs Revenue receipt - assessee being member of a housing society received flat in new multistoreyed building, displacement compensation and cash compensation in lieu of demolishment of the old residential building owned by the housing society . . . . .
Income Tax - TMI - 209662 - RAJASTHAN HIGH COURT
Whether Bogus purchases can be a question of law - Held That:- when assessee filed copies of vouchers of purchases which contained sales tax registration number - Bank Account showing payment made to parties - export invoices and bank correspondence. Its a question of fact and not question of law . . . . .
Income Tax - TMI - 209661 - BOMBAY HIGH COURT
Assessee not deducted 90% of interest from profits thereby resulting in excess deduction under 80HHC - Re-assessment - original assessment was completed u/s 143(3)- Re-assessment Proceedings - AO issued notice beyond the period of 4 years from the end of the assessment year - Held that:- In reliance . . . . .
Income Tax - TMI - 209660 - ITAT, Mumbai
Dis-allowance of depreciation on windmills – windmills installed & put to use on 31.03.05 – generation of electricity started in April 2005 – assessee admitted during survey that claim of depreciation was technical mistake - dis-allowance of bad debts – Held that:- Installation, commissioning and te . . . . .
Income Tax - TMI - 209659 - ITAT, Bangalore
Agricultural income – agricultural and non agricultural operations - assessee engaged in the business of growing and exporting of ornamental plants – assessee also carrying on tissue culture methodology in laboratories - Held that:- Plant tissue culture is used to reproduce clones of a plant in cont . . . . .
Income Tax - TMI - 209658 - ITAT, KOLKATA
Expenses in relation to income not forming part of total income - In view of Godrej & Boyce Mfg. Co. Ltd. v. Dy. CIT (2010 - TMI - 77422 - BOMBAY HIGH COURT) and it has been held that Rule 8D is prospective in nature, which is applicable from A.Y. 2008-09. The assessment year involved in the case . . . . .
Income Tax - TMI - 209657 - Andhra Pradesh High Court
Depreciation @ 40% or 100% - transport vehicle as consisting of two parts, viz., cylinder and vehicle - the container mounted on the chassis of the truck is nothing but a gas cylinder and it fits in the description of the gas cylinder mentioned in Appendix I, Part I, item III(ii)F(4) of rule 5 of th . . . . .
Income Tax - TMI - 209656 - DELHI HIGH COURT
Disallowed - Speed pay and ASP expenses - Deduction u/s 10A - Scrutiny assessment - The Tribunal took note of the arguments of the revenue that the income in the form of convertible exchange received on account of speed pay and ASP fees was not to be included for the purpose of computing deduction u . . . . .
Income Tax - TMI - 209655 - ITAT MUMBAI
Set off of indexed long term capital loss against non-indexed long term capital gains - assessee submitted that when long term capital loss is carried forward, the same is allowed to be set off without any restriction with regard to the mode of computation of such loss. He also submitted that sectio . . . . .
Income Tax - TMI - 209653 - ITAT, HYDERABAD
Penalty - Provision of section 269SS - Cash loans - The DR, submitted that the assessee held huge cash in hand at Rs. 8,08,760 and borrowing of the cash loans without any hesitation exceeding Rs. 20,000 is gross violation of section 269SS of the Act - held that:- The words in Explanation (iii) below . . . . .
Income Tax - TMI - 209652 - ITAT, HYDERABAD
Deduction u/s 80-IB - The main contention herein is with regard to inclusion of portico and balcony for the purpose of determining the built-up area as per clause (a) of sub-section (14) of section 80-IB - The dispute herein is with regard inclusion of portico and balcony for measuring the built-up . . . . .
Income Tax - TMI - 209632 - Madras High Court
Deduction u/s 80-IA - Unabsorbed depreciation - During the relevant period, there were no unabsorbed depreciation or loss of the eligible undertakings and the same were already absorbed in the earlier years - Held that: Tribunal has not erred in holding that there was no rectification possible under . . . . .
Income Tax - TMI - 209631 - MADRAS HIGH COURT
Revised return - Refund - Income escaping assessment - Assessee not computed its income u/s 115JA - Since the royalty had been debited to P & L Account from the accounting year ending 31.3.1991 onwards, the waiver of royalty is clearly a taxable income and has to be treated as income and the book pr . . . . .
Income Tax - TMI - 209630 - ITAT, DELHI
Arm’s length price adjustment - TPO concluded that Arm’s Length Price of international transactions relatede to commission on sales and payment of repair charges to AE’s on account of repair of equipment under maintenance contract has notbeen determined at all. The client is at liberty to get the in . . . . .
Income Tax - TMI - 209628 - UTTARAKHAND HIGH COURT
Writ petition - Court passed an interim order that no final order shall be passed in the assessment, but AO passed a draft order under Section 144C(1) of the Income Tax Act - Held that:- petitions are not maintainable when the core issues are same in the present writ petitions as well as in the earl . . . . .
Income Tax - TMI - 209626 - KERALA HIGH COURT
Whether interest received from deposits held with banks is income from business or from other sources - Assessee has put up a new case before the Tribunal that under the R.B.I. directions the assessee, a non-banking financial company has to maintain bank deposits towards security - assessee has not . . . . .
Income Tax - TMI - 209624 - ITAT MUMBAI
Revision u/s 263 - disallowance towards motor car expenses, telephone expenses - assessee, in reply, submitted that the liability in question is an accrued liability which was to be discharged at a future date and hence is allowable as an expenditure - s the issue is decided in favour of the assesse . . . . .
Income Tax - TMI - 209603 - KERALA HIGH COURT
Purchase and sale of stock - Business transaction - Tribunal has held is that the purchase and sale of stock by the assessee is a business transaction and cannot be treated as sale of capital asset. It is seen from the orders that for the two preceding assessment years 2001-2002 and 2002-2003 the de . . . . .
Income Tax - TMI - 209599 - ITAT DELHI
Depreciation - 100 per cent depreciation on wooden partitions and work stations treating the same as temporary structures as against furniture and fixtures treated by the Assessing Officer, eligible for depreciation at 10 per cent under the Income-tax Rules, 1962 - Held that:- The nature of alterati . . . . .
Income Tax - TMI - 209596 - Delhi High Court
Penalty under section 271D of the Income-tax Act - Share application money treated as loans or advances by the Assessing Officer - Assessing Officer had treated the receipts of share application money as undisclosed income of the assessee under section 68 of the Act and initiation of penalty proceed . . . . .
Income Tax - TMI - 209595 - Gujarat High Court
Addition on account of unaccounted purchases - assessee had purchased the duty paid goods and availed of cenvat credit in terms of the Cenvat Credit Rules. According to the Tribunal, it was the duty of the seller to pay excise duty to the Excise Department which had been done by the seller and, cons . . . . .

More . . . . .

Recent Case Laws - Service Tax Cases

Service Tax - TMI - 209651 - CESTAT, AHMEDABAD
Clearing & Forwarding Agent or Distributor's Agreement - Parties involved: IPCL, Appellant, Buyers - Transportation and unloading charges are paid by IPCL, Property in goods remained with IPCL, Insurance was also organized by IPCL ,Bill and money was raised by appellant on their account. On detail . . . . .
Service Tax - TMI - 209650 - Andhra Pradesh High Court
Assessee paid service tax, service receiver supplied diesel/HSD oil, explosives and other accessories at the site - value of goods unknown not included in taxable services - Revenue issued show cause notice on differential amount - The case of the petitioner before the Appellate Tribunal was as per . . . . .
Service Tax - TMI - 209649 - ANDHRA PRADESH HIGH COURT
‘Accommodation service' – Section 65(105)(zzzzw) of Finance Act, 1994 - Tirumala Tirupati Devasthanams (TTD) is constituted under the Andhra Pradesh Charitable and Hindu Religious Institutions and Endowments Act, 1987, running some guest houses for pilgrims – Held that:- There is no doubt that the p . . . . .
Service Tax - TMI - 209648 - CESTAT, AHMEDABAD
Demand - Notification No. 01/2006-ST dated 01.03.2006 - Reversal of credit - Since the appellants have availed cenvat credit along with the benefit of abatement, they failed to fulfil the conditions laid down and wrongly assessed the service tax liability for the period from October 2006 to March 20 . . . . .
Service Tax - TMI - 209647 - CESTAT, MUMBAI
Demand - maintenance or repair service - demand of service tax of Rs. 46,945/- - According to assessee demand should not be more than Rs. 25,935 on the basis of reconciliation statement - held that:- the appellate authority has not stated the quantitative details of any short-payment of service tax, . . . . .
Service Tax - TMI - 209634 - CESTAT, DELHI
Cenvat credit - services of outdoor catering services used for providing food to the employees - Respondent (assessee) has engaged a contractor for providing outdoor catering services in the factory premises - The respondent provides infrastructure and subsidy - In view of the subsidized rates, the . . . . .
Service Tax - TMI - 209502 - GAUHATI HIGH COURT
Writ petition - validity of Section 154 as introduced by the Finance Act, 2003 - Exemption to the new industrial units from payment of central excise duty - by Section 154 of the Finance Act, 2003, the exemption granted to the cigarette manufacturing unit was withdrawn retrospectively and it was pro . . . . .
Service Tax - TMI - 209466 - CESTAT, BANGALORE
CENVAT credit on service tax paid on insurance services relating to Group Medical Claim and Group Personal Accident Policies - Commissioner (Appeals) has held that the said services should be treated as 'input services' and set aside the order and allowed the appeal - Held that:- Commissioner (Appea . . . . .
Service Tax - TMI - 209459 - CESTAT, BANGALORE
Waiver of pre-deposit of Service Tax - refund - adjudicating authority has sanctioned refund claim after verifying the records - claim rejected on the ground appellant had not filed all the required documents along with the refund claim - Held that:- documents were filed along with deficiency memo. . . . . .
Service Tax - TMI - 209458 - CESTAT, CHENNAI
Waiver of pre-deposit of service - penalty - tax demand stands confirmed on the ground that the assessees were carrying out only completion and finishing services of lining/tiling ducts etc. and not undertaking industrial construction - Held that:- these would amount to completion and finishing serv . . . . .
Service Tax - TMI - 209456 - CESTAT, MUMBAI
Waiver of pre-deposit and stay of recovery - management consultancy service - secondment charges paid in foreign currency as consideration for management consultancy service was not disclosed to the department - appellant has submitted that, even if it be assumed that a taxable service was provided . . . . .
Service Tax - TMI - 209445 - CESTAT, KOLKATA
Waiver of pre-deposit of service tax - demand is confirmed on the ground that the appellants are providing business auxiliary service - appellants are also providing maintenance services. In respect of maintenance services, the appellants paying appropriate service tax. The dispute is in respect of . . . . .
Service Tax - TMI - 209433 - CESTAT, MUMBAI
Pre-deposit - appellants availed outdoor catering service - lower authorities have refused to recognise 'outdoor catering service' to be an 'input service' within the definition of this term given under Rule 2(l) of the CENVAT Credit Rules, 2004 - Held that:- in the case of Ultratech Cements Ltd. (s . . . . .
Service Tax - TMI - 209432 - CESTAT, MUMBAI
Cenvat credit - duty demand, interest and penalty - respondent availed CENVAT credit on LPG used by them in their canteen for providing meal to the workers and staff members - Held that:- In the case of M.M.R. Khan (supra) held that providing canteen is an integral part of manufacturing activity of . . . . .
Service Tax - TMI - 209431 - CESTAT, NEW DELHI
Clearing and forwarding agency service - Revenue's plea is that the Respondent is to be made liable to tax under the category of "clearing and forwarding" agency service provider, the Respondent claims that it has provided "business auxiliary services - agreements describes the understanding and arr . . . . .
Service Tax - TMI - 209430 - CESTAT, AHMEDABAD
Security services - appellant collecting service charge but not paying the service tax - appellant was registered and was filing service tax returns up to 30-3-2005, did not file any return thereafter - actual amount received towards service tax had been suppressed - appellant had evaded service tax . . . . .
Service Tax - TMI - 209313 - CESTAT, NEW DELHI
Whether the commission paid by the appellant to the foreign service provider during the period 9.7.2004 to 10.1.2006 shall be taxable in absence of taxing provision which came later into Statute Book by Finance Act, 2006 - Held that:- levy imposed was governed by section 66A of the Finance Act, 1994 . . . . .
Service Tax - TMI - 209135 - CESTAT, KOLKATA
demand of Service Tax - contention of Revenue is that Commissioner(Appeals) has no power to remand as the provisions of Section 35A(3) of Central Excise Act were amended w.e.f. 11.05.2001 - Held that:- High Court in the case of CC, Amritsar v. M/s.Enkay (India) Rubber Co. Pvt.Ltd. (2007 - TMI - 4815 . . . . .
Service Tax - TMI - 209108 - CESTAT, DELHI
Penalty - Delayed payment of service tax - GTA Service - There is no dispute that there was delay in discharge of service tax liability during April, 2007, May, 2007 and June, 2007 for which the penalty under Section 76 has been imposed - The only proviso under which the penalty can be waived is Sec . . . . .
Service Tax - TMI - 209099 - CESTAT, NEWDELHI
Penalty - Manpower supply and construction service - The Appellant is providing the service of manpower supply and construction service to National Mineral Development Corporation Ltd.- The Counsel submits that The Appellant has already paid Rs.5,13,216/- and also submits that The Appellant has not . . . . .
Service Tax - TMI - 209080 - CESTAT, AHEMDABAD
Modvat credit - whether the appellant is entitled to avail modvat credit in respect of service tax paid on CHA services availed at the port area, for export of their goods - The Tribunal in the case of CCE, Ahmedabad vs. Fine Care Bio-systems[2009 -TMI - 75121 - CESTAT, AHMEDABAD]has held such serv . . . . .
Service Tax - TMI - 209046 - CESTAT, NEW DELHI
Service tax liability - Exemption Notification No. 11/10-ST, dated 27-2-2010 - Transmission and distribution of electricity - Find that Notification No. 11/10-ST, dated 27-2-2010 exempts services relating to transmission and distribution of electricity provided by a person (service provider) to any . . . . .
Service Tax - TMI - 209039 - CESTAT, AHMEDABAD
Demand - manpower supply - Application for stay - This is a case where clearly the appellant had collected the service tax but failed to pay the tax to the government - the stay order of the Commissioner requiring the appellants to deposit an amount of Rs.7.5 lakhs was not unreasonable and should ha . . . . .
Service Tax - TMI - 209037 - CESTAT, BANGALORE
waiver of pre-deposit - Application for stay - Commercial or Industrial Construction Service - Notification No.18/2005-ST dated 07.06.2005 and 01/2006-ST dated 01.03.2006 - Commissioner has not rejected the claim of the assessee that the activities involved were subjected to Sales Tax under Works Co . . . . .
Service Tax - TMI - 209036 - CESTAT, AHMEDABAD
Waiver of pre-deposit - Maintenance and repair, commissioning & installation and business auxiliary service etc. - Finding by the Commissioner that the value of the goods supplied was not known to the service provider and the charges were made on the service receivers on the basis of percentage, we . . . . .

More . . . . .

Recent Case Laws - Central Excise Cases

Central Excise - TMI - 209640 - CESTAT, MUMBAI
SSI - Applicant manufacturing cakes and pastries under brand name kwality subsequently named changed to Jamal bakery - Revenue argued brand name kwality do not belong to applicant - non compliance of Section 35F appeal dismissed - Held That:- Case remanded back on direction to deposit 90,000 only. . . . . .
Central Excise - TMI - 209639 - CESTAT, NEW DELHI
Manufacturer of gutka – Pan Masala Packing Machines (Capacity Determination and Collection of Duty) Rules, 2008 introduced vide Notification No. 30/2008-CE (NT) dated 1.7.2008 – letter dated 01.07.08 stating stoppage of production, received in the Range Office on 9.7.2008 – factory visited on 11.7.0 . . . . .
Central Excise - TMI - 209638 - CESTAT, DELHI
Penalty - whether the respondent company and its Director are liable to penalties - shortage of stock - Director of the respondents company admitted the shortage and stated that the goods found short were sold by them to the various buyers in the open market on cash basis at the factory gate without . . . . .
Central Excise - TMI - 209637 - CESTAT, NEW DELHI
SSI exemption - Penalty u/s 11AC - Limitation - Used the brand name of third parties - CCE, Chandigarh-I vs. Mahaan Dairies (2004 -TMI - 46929 - SUPREME COURT OF INDIA) - the appellant parties have used the brand name KARAM which belonged to a third party and, therefore, the decision of the Commiss . . . . .
Central Excise - TMI - 209636 - CESTAT, AHMEDABAD
Undervaluation - Rule 6(b)(ii) of Central Excise Valuation Rules, 1975 - Valuation on the basis of comparable goods - circular No.692/08/2003-CX, dt.13.2.03, - held that:- if the price is to be arrived at on the basis of the cost of production, the overheads pertaining to non-production activities a . . . . .
Central Excise - TMI - 209635 - CESTAT, DELHI
Clandestine Removal - Shortages of goods - Proof - Clandestine removal has been accepted by the party inasmuch as they have not contested the duty demanded. - It is fairly evident that this respondent is not an assessee who accounts all goods manufactured. Therefore there is a burden on them to prov . . . . .
Central Excise - TMI - 209633 - CESTAT, MUMBAI
Central Excise Valuation - on account of charging consideration of Optional Service Charges and Rust Proof Protection Charges over and above the MRP would part of MRP or not. - Held that:- when the goods have been cleared to the customers/ultimate buyers through a consolidated invoice which includ . . . . .
Central Excise - TMI - 209580 - GUJARAT HIGH COURT
Penalty - Cenvat credit - suppression of facts/fraud or misdeclaration - investigations revealed that the suppliers of grey fabrics who had issued the invoices, on the basis of which the assessee had availed credit, were found to be non-existent/fake/bogus - order made by the Commissioner (Appeals), . . . . .
Central Excise - TMI - 209578 - RAJASTHAN HIGH COURT
Job work - Demand - assessee cleared S.S. Flats falling under sub-heading No. 7220.10 of Central Excise Tariff Act, 1985 without payment of duty in terms of the Notification No. 42/2001-C.E. (N.T.), dated 26-6-2001 for conversion into S.S. Cold Rolled Patta on job work basis - Adjudicating Authority . . . . .
Central Excise - TMI - 209570 - GOVERNMENT OF INDIA
Revision application - Rebate - applicant has failed to fulfill the condition by not getting the required permission from the jurisdictional Commissioner Central Excise for exporting the goods beyond a period of six months, so rebate claims cannot be sanctioned as this is a substantial/mandatory req . . . . .
Central Excise - TMI - 209569 - GOVERNMENT OF INDIA
Revision applications - export under the claim for rebate of duty paid from the balance of accumulated Cenvat credit - applicants were not availing the cenvat credit on the grey fabrics but were taking the cenvat credit on the chemicals and other raw materials used in the manufacturing/processing of . . . . .
Central Excise - TMI - 209567 - GOVERNMENT OF INDIA
Revision application - remission application for central excise duty - assessee seeking the remission of duty under Rule 21 of the Central Excise Rules, 2002. Asstt. Commissioner has rejected the remission of duty treating the loss due to reprocessing of sugar - Held that:- there was a fire in the f . . . . .
Central Excise - TMI - 209563 - CESTAT, NEW DELHI
Confiscation and penalty - Non-accountal of goods - Goods were lying in the factory and non-entry in the statutory record – Held that:- following the decisions of the Tribunal in the case of Ronak Laminex (P) Ltd. (supra) and Amrut Ceremics (supra), I hold that in this case also, the confiscation an . . . . .
Central Excise - TMI - 209562 - CESTAT, NEW DELHI
Rectification of mistake - appellant was not entitled to the benefit under Notification No. 43/2001, breach of law could not grant immunity to the appellant for which adjudication order was confirmed and first appellate order was upheld. Submission of the learned Council would have been appreciated . . . . .
Central Excise - TMI - 209561 - CESTAT, MUMBAI
Cenvat credit - Assessee procured central excise duty paid invoice but have not received the goods mentioned in the invoice physically as the dealers who has supplied the goods have never received the goods auctioned by M/s. Ispat Industries Ltd. and the same were diverted to Viramgam units which ar . . . . .
Central Excise - TMI - 209560 - CESTAT, MUMBAI
Value of accessories in the assessable value - Demand of duty and penalty - and penalty of Rs. 25,000/- on the Director of the respondent unit - erection and commissioning charges and the value of accessories - there is a reference in the show-cause notice to the SCADA type system and inclusion of a . . . . .
Central Excise - TMI - 209558 - CESTAT, MUMBAI
100% EOU - Waiver of pre-deposit and stay of recovery - raw materials indigenously procured by them without payment of Central Excise duty - demand is based on the finding that the said raw materials were not used for the intended purpose of manufacture of goods for export in discharge of export obl . . . . .
Central Excise - TMI - 209557 - CESTAT, MUMBAI
Input credit - input credit on the inputs procured on the strength of Cenvatable invoice/Bills of Entry wherein the name of the buyer was mentioned is the predecessor of the respondent from whom the respondent has taken over their business in total - Revenue is in appeal is that as no credit was ly . . . . .
Central Excise - TMI - 209555 - CESTAT, NEW DELHI
Stay petition - Cenvat Credit on the inputs in work in progress and inputs containing in finished goods - appellant is entitled for credit on the inputs in work in progress and inputs containing in finished goods as on the date the inputs work in progress lying in their stock and on the date of cros . . . . .
Central Excise - TMI - 209554 - CESTAT, MUMBAI
Refund - unjust enrichment - refund claim of an amount equal to CENVAT credit of CVD taken in their CENVAT account - Held that:- appellant seeks appropriate directions to the original authority. The learned counsel submits that the original refund claim dated 18-5-2004 has to be disposed of by the A . . . . .
Central Excise - TMI - 209552 - CESTAT, MUMBAI
Demand, interest and penalty - Cenvat credit - appellants has not received the inputs against the duty paying document - inputs which were received by the appellant are not those inputs which are mentioned in the invoice - Held that:- allegation can be verified only by inspection of the input in the . . . . .
Central Excise - TMI - 209551 - CESTAT, NEW DELHI
Why penalty should not be imposed upon them under section 11AC of the Central Excise Act, 1944 read with Rule 13/15 of of CENVAT Credit Rules, 2002/2004 – Held that:- There is no specific provisions under which the Department wants to impose penalty under Rule 15. There is no proposal for separate p . . . . .
Central Excise - TMI - 209550 - CESTAT, NEW DELHI
Cenvat credit on electrodes - assessee is entitled to availament of cenvat credit on welding electrodes, which are being used in maintenance of plant and machinery as capital goods or inputs, hence the preliminary objection taken by the learned Consultant for the assessee is a valid objection. Hence . . . . .
Central Excise - TMI - 209547 - CESTAT, BANGALORE
Demand - Search and seizure - Undervaluation - Rule 11 of Central Excise Valuation Rules, 2000 - principles of preponderance of probability - the extent of evasion discovered in respect of the invoices recovered by the Department and established with evidence should be applied in respect of all the . . . . .
Central Excise - TMI - 209541 - CESTAT, NEW DELHI
Application for stay - Notification No. 6/2006-C.E., dated 1-3-2006 - the benefit under both the provisions is to the supplier, who has succeeded in getting the contract of supply of goods by having participated in the International Competitive Bidding - Appellants are merely supplying the goods to . . . . .

More . . . . .

Recent Case Laws - Customs Cases

Customs - TMI - 209643 - MADRAS HIGH COURT
Whether continued detention of goods can be justified - petitioner imported Silk Fabric in November, 2010 – goods held under the custody of the Department since then - interim directions issued for provisional release of goods subject to furnishing of bank guarantee – failure to furnish bank guaran . . . . .
Customs - TMI - 209642 - CESTAT, Bangalore
Refund - recovery of duty twice from the appellant and from the customers of the appellant - the appellants filed a refund claim for refund of Rs.5,21,98,021/- paid by them. The DRI has on a query stated that the impugned amount was deposited voluntarily by the appellants on behalf of their customer . . . . .
Customs - TMI - 209641 - CESTAT, DELHI
Imposition of anti-dumping duty on tyres, tubes and tyre-flaps - appellant states that his share of imports compared to total consumption is insignificant and cannot be a cause of injury to the domestic industry, many of the economic indicators taken into consideration by the DA reveals that the dom . . . . .
Customs - TMI - 209579 - BOMBAY HIGH COURT
Octroi payment - Who should bear the liabilty on the goods auctioned - If the Warehouse fails to give delivery of the goods or such goods are not exported with the specified period, Warehousing Corporation is liable to pay octroi at the prevailing rate on such goods - it was also obligatory on the p . . . . .
Customs - TMI - 209577 - CESTAT, BANGALORE
Penalty - prohibited goods - goods imported without IEC Number - confiscation under Section 111 sub-clause (d) of the Customs Act, 1962 - Held that:- importation without IEC ipso facto does not make the goods prohibited, respondent did not produce a valid IEC code number before the Customs authoriti . . . . .
Customs - TMI - 209576 - CESTAT, BANGALORE
Unjust enrichment - refund - appellant had filed bills of entries on 31-1-2006, which were provisionally assessed on the value of USD 415 PMT of the imported goods. On the very same day, vide Notification No. 7/2005-Cus., (N.T.) dated. 31-1-2006, the tariff value was reduced from USD 415 to USD 412 . . . . .
Customs - TMI - 209575 - CESTAT, BANGALORE
Demand - Misdeclaration - Notification No. 13/2002-C.E. (N.T.), dated 1-3-2002 and amended by Notification No. 2/2006-C.E. (N.T.), dated 1-3-2006 - The impugned goods were basically electrical apparatus and were neither sold by weight or by measure - It was clear that if the RSP was available or kno . . . . .
Customs - TMI - 209574 - CESTAT, CHENNAI
Amendment of documents - Refund claim was rejected on the ground that the assessees have not challenged the assessment. The Commissioner (Appeals) accepted the contention of the assessees that the case falls under ambit of Section 149 of the Customs Act, 1962, which provides for amendment of documen . . . . .
Customs - TMI - 209568 - GOVERNMENT OF INDIA
Revision application - drawback claim under Section 74 of Customs Act - Assistant Commissioner of Customs (Drawback) rejected claim - Government notes that the description of the goods as given in all the import tallies with the description given in export documents. The foreign remittance is also r . . . . .
Customs - TMI - 209566 - GOVERNMENT OF INDIA
Revision Application - seizure of foreign currency - applicant deposited the personal penalty and requested to release the foreign currency after deducting the redemption fine - release of foreign currency was denied treating the application as time barred - Applicant has argued that AC/Dy. Commissi . . . . .
Customs - TMI - 209559 - CESTAT, BANGALORE
Duty demand - Import - inadmissible exemption availed by the appellant - goods assessed to duty at the time of import in terms of Notification No. 13/81-Cus., dated 9-2-1981 and 123/81-C.E., dated 2-6-1981 on the strength of appropriate certificate of sponsoring authority. goods warehoused for manuf . . . . .
Customs - TMI - 209556 - CESTAT, MUMBAI
Refund claim - assessee cleared the goods on payment of VAT and filed a refund claim in terms of Notification No. 102/07-Cus, the refund claim was rejected on the ground that the appellants has not made endorsement on the invoices as per condition 2(b) of the said Notification by the lower authoriti . . . . .
Customs - TMI - 209548 - CESTAT, BANGALORE
-Confiscation - Penalty - Circular No. 21/95-Cus., dated 10-3-95 - Notification No. 13/81- Cus., dated 9-2-1981 - Delta World Tele Systems v. Commissioner of C. EX., Pune-III reported at 2008 (226) E.L.T. 83 (Tri. - Mumbai) the Tribunal vacated the demand of duty and order of confiscation of warehou . . . . .
Customs - TMI - 209514 - CESTAT, KOLKATA
Penalty under Section 112 of Customs Act - contention of appellant is that in the earlier adjudication order a penalty of Rs. 50,000/- was imposed - adjudication order the penalty of Rs. 50,000/- was imposed which was increased to Rs. 1.00 lakh in the remand proceeding, penalty of Rs. 1,00,000.00 (R . . . . .
Customs - TMI - 209468 - CALCUTTA HIGH COURT
Writ application - Tribunal has apparently not considered the merits of the appeal, but dismissed the appeal on the ground that a petty amount of Rs. 10,000/- had been imposed on the appellant by way of penalty - no provision for dismissal of an appeal only on the ground of the penalty amount being . . . . .
Customs - TMI - 209327 - Andhra Pradesh High Court
Confiscation - Cancellation of licence - principles of natural justice - The principle is well established that no writ would ordinarily lie if there is an effective and efficacious alternative remedy provided by the statute itself - Where the aggrieved party has an alternative remedy the High Court . . . . .
Customs - TMI - 209179 - CESTAT, MUMBAI
Condonation of delay - appellant submited that the appellant was under the impression that a separate appeal against the Commissioner's order was not necessary inasmuch as an appeal had already been filed against the Commissioner's earlier order of suspension of operation of the licence - Held that: . . . . .
Customs - TMI - 209178 - CESTAT, MUMBAI
Stay - whether it was open to the Commissioner (Appeals) to order for refund of fine and penalty to the importer - Assistant Commissioner's order relating to confiscation, redemption fine and penalty was not challenged by the importer and hence the same was not liable to be interfered with by the Co . . . . .
Customs - TMI - 209172 - CESTAT, MUMBAI
Valuation of the vehicles - assessee had purchased the vehicles in connection with transfer of their residence to India - invoices issued by those dealers were obviously local sale invoices, but these invoices did not show the address of the buyers - Held that:- If it was the intention of the assess . . . . .
Customs - TMI - 209165 - CESTAT, MUMBAI
Refund - Classification - Notification No. 21/2002 vide serial No. 370 - The respondent, however, could not produce any evidence to show that they have challenged the assessment orders of the assessing officers - The respondent has not challenged the classification of the goods at any stage nor they . . . . .
Customs - TMI - 209160 - CESTAT, MUMBAI
Application for stay - stainless steel hot rolled coils of grade 304 of prime quality - The Chartered Engineer certified the goods to be prime quality of stainless steel of hot rolled coils grade 304 and ruled out secondary or defective or non-standard material - committee of three officers of Custo . . . . .
Customs - TMI - 209097 - CESTAT, CHENNAI
Classification - Import of goods - Although the Bill of Entry described the goods as “Fractions of Crude Palm Oil”, the invoice describes them as “Crude Palm Oil” and the test report shows that the goods are “Crude Palm Oil” - The request for amendment was valid in the eye of law - Further, the requ . . . . .
Customs - TMI - 209095 - CESTAT, CHENNAI
Exemption - Notification No. 25/2005-Cus. dated 01.03.2005 - Classification - whether the impugned goods namely “co-axial cables” imported by the respondents are entitled to duty exemption under Sl.No. 28 of the Customs Notification No. 25/2005-Cus. dated 01.03.2005 - The original authority in his o . . . . .
Customs - TMI - 209062 - CESTAT, AHEMDABAD
Demands - Principles of natural justice - M/s Varsha Polyproducts Pvt. Ltd. who are engaged in the business of import of poly propylene granules and sold the same on High Seas Sale basis to various persons including M/s Chandra Gems - It is the buyers of the goods who filed the requisite bill of ent . . . . .
Customs - TMI - 208938 - Delhi High Court
Condonation of delay in claiming refund of duty under Rule 5 and 7A of Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 – goods imported are re-exported – application made for condonation of delay and refund of duty - delay of 22 days beyond the extended period - Assistant Commis . . . . .

More . . . . .