CESTAT
Customs | Goods Cannot Be Confiscated Solely On Local Market Survey/Opinion Without Proof Of Smuggling: CESTAT Allahabad
The Allahabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that goods cannot be confiscated merely on the basis of a local market survey or opinion in the absence of proof of smuggling. The Tribunal observed that the burden to prove that the goods are smuggled lies on the department.P.K. Choudhary (Judicial Member) stated that the Department has not discharged...
Customs | Knitted Ready-Made Garments Fall Under CTH 6102, 10% Drawback Rate Applicable: CESTAT Kolkata
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that knitted ready-made garments, such as Gents' shirts, Ladies' dresses, and coats, are classifiable under CTH 6102; hence, the exporters are entitled to a 10% drawback rate subject to a maximum of Rs. 45/- per piece. R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member)...
Customs Act | 'Prohibition Includes Restriction': CESTAT Chennai Holds S.111(d) Covers Both Complete & Partial Restricted Imports
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that under Section 111(d) of the Customs Act, the term 'prohibition' includes both complete and partial restrictions under the Foreign Trade Policy. Hence, restricted goods imported without fulfilling mandatory conditions are treated as prohibited, which attracts confiscation and...
Customs Brokers Regulations | Broker Cannot Be Penalised Solely For Exporter's Misdeclaration: CESTAT Principal Bench
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside the revocation of a Customs Broker licence, holding that mis-declaration of goods by the exporter, by itself, does not establish violation of obligations under the Customs Broker Licensing Regulations (CBLR), 2018. A Bench comprising Justice Dilip Gupta (President) and P.V....
Customs | Direct Reliance On NIDB Data For Re-Assessment Of Import Value Not Permissible: CESTAT Kolkata
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Customs cannot directly rely on NIDB (National Import Database) data to enhance import value. R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member) noted that the adjudicating authority straightaway has re-determined the value on the basis of NIDB data retrieved,...
Separate Proceedings Under Customs Act Not Permissible Once CBLR Proceedings Are Initiated: CESTAT Kolkata
The Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that separate proceedings under the Customs Act are not permissible once CBLR (Customs Brokers Licensing Regulations, 2018) proceedings are initiated. R. Muralidhar (Judicial Member) and K. Anpazhakan (Technical Member) opined that once separate proceedings have been initiated against...
Zinc EDTA Is Fertiliser, Not A Chemical; Lower Customs Duty Applicable: CESTAT Chennai
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Zinc EDTA is classifiable as a fertiliser under Customs Tariff Item (CTI) 3105 9090, and not a chemical salt under CTI 29224990 as stated by the revenue.Ajayan T.V. (Judicial Member) and Ajit Kumar (Technical Member) noted that Zinc EDTA contains Nitrogen, which is an essential...
Customs | Bills Of Entry Cannot Be Reassessed After Clearance Merely To Claim Refund Based On Later SC Judgment: CESTAT Mumbai
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that reassessment of Bills of Entry cannot be sought at a belated stage after clearance of goods merely to claim refund on the basis of a favourable Supreme Court judgment delivered in another assessee's case. A Division Bench comprising Dr. Suvendu Kumar Pati (Judicial Member) and M.M. Parthiban...
Customs Act | 'Goods Already Re-Exported Cannot Be Confiscated': CESTAT Mumbai Sets Aside Absolute Confiscation Order
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Mumbai has set aside the absolute confiscation of imported goods ordered by the Commissioner (Appeals), holding that once the goods had already been re-exported prior to the filing of the Revenue appeal, the order for absolute confiscation of goods is not sustainable in law. The Bench of Member (Judicial) Ajay...
Customs Duty Payable On Imported Goods Lost In Fire; Exemption Not Available: CESTAT New Delhi
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that imported goods which are not used for manufacturing due to fire do not qualify for exemption under Notification No. 12/2012-CUS dated 17.03.2012 and hence, customs duty is payable on such goods. The exemption Notification No. 12/2012-CUS dated 17.03.2012 allows the importers...
Xiaomi India Liable For Differential Customs Duty On Qualcomm Royalties; Royalty Includible In Assessable Value: CESTAT Chennai:
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held Xiaomi India liable for differential customs duties on royalties to Qualcomm and Beijing Xiaomi Mobile Software under various agreements for importing and selling Xiaomi-branded mobile phones and components The Bench comprising of Mr. M. Ajit Kumar (Technical Member) and Mr. P....
Oppo Eligible For Customs Duty Exemption On Microphones & Receivers Used In PCBA Prior To 06.07.2019: CESTAT
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that Oppo Mobiles is eligible for customs exemption on microphones & receivers used in PCBA (Printed Circuit Board Assembly) prior to 06.07.2019. Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) opined that by virtue of the amendment Notification...