Customs Broker Is Not Liable For Undervaluation Of Exported Goods: CESTAT

The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs brokers cannot be held liable for the undervaluation of exported goods.The bench of P. Dinesha (a judicial member) has observed that the valuation of any goods could never be the domain of a customs broker as it depends upon the contract between the exporter and the importer, in which...

Decision Of CG Not To Impose Anti-Dumping Duty, Quasi-Judicial In Nature; Principles Of NJ Must Be Followed: CESTAT

The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has reiterated that the decision taken by the Central Government to not impose anti-dumping duty under Section 9A of the Customs Tariff Act, 1975, is quasi-judicial in nature and not legislative, and thus, the requirement of a reasoned order must be compiled with. The Tribunal ruled that the...

Customs Broker Is Not Required To Obtain Any "Recommendation" From Officer That The Exporter Is "Bonafide": CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the customs broker is not required to obtain any "recommendation" or a certificate from any officer that the exporter is "bonafide."The two-member bench headed by Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that, as per the verification report, during...

CESTAT Allows Customs Duty Refund Claim Paid Through DEPB Scrip

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has allowed the customs duty refund claim paid through the Duty Entitlement Pass Book (DEPB) scrip.The bench of Ajay Sharma (Judicial Member) has observed that the department has failed to establish through any kind of document or case law that debit of any amount under the DEPB scheme is not a mode of payment...

Purchase Of ATM within India: CESTAT Deletes Penalty Under Customs Act Against CitiBank

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty under the Customs Act against CitiBank on the purchase of an ATM within India.The two-member bench of Suvendu Kumar Pati (Judicial Member) and Sanjeev Shrivastava (Accountant Member) has observed that a transaction concerning the purchase of an item within India, which is unrelated to...

External Hard Disk Drives Eligible For Concessional Rate Of Additional Customs Duty: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has reiterated that import of external/portable hard disk drives are eligible for concessional rate of additional customs duty, as provided under Notification No. 6/2006-CE, dated 1st March 2006, and Notification No. 12/2012-CE, dated 17th March 2012. Referring to the various judgments passed by...

Denying The Customs Duty Exemption Despite The Valid Country Of Origin Certificate Is Not Sustainable: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that denying the benefit of customs duty exemption despite the valid country of origin certificate is not sustainable.The bench of Rachna Gupta (Judicial Member) has noted that it will hinder the free flow of trade between agreeing nations if the exemption requested under the applicable rules is denied...

No Liability On Vivo To Pay Customs Duty On Import Of Microphones Forming Part Of Mobile Phones: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Vivo is not liable to pay customs duty on the import of microphones as they form a part of cellular mobile phones.The two-member bench of Rachna Gupta (Judicial member) and P. Venkata Subba Rao (Technical Member) has observed that only 10% of customs duty is being imposed upon such goods which...

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati (Judicial Member) has confirmed the penalty and relied on para 13(12) of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as may...

Basic Customs Duty Exemption On Import Of Colour Data Projectors: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the import of colour data projectors is exempted from basic customs duty.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed that for the period prior to 01.01.2017, all goods falling under CTSH 8528 41, 8528 51, or 8528 61 were...

Customs Duty Exemption On Imported WAP: CESTAT

The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that imported WAP is entitled to an exemption from the whole of the customs duties under the ITA.The two-member bench of Justice Dilip Kumar (President) and P.V. Subba Rao (Technical Member) has observed that imported WAP is a networking equipment working on LAN, connecting Wi-fi enabled...

Amount Deposited Voluntarily During Investigation Can't Be Treated As Amount Towards Pre-Deposit: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the amount deposited voluntarily during an investigation cannot be treated as an amount towards the pre-deposit as it was not an amount deposited at the time of the filing of the appeal.The two-member bench of Justice Dilip Gupta (President) and P.V. Subba Rao (Technical Member) has observed...