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Author: Aadrikaa Legal Services (ALS)

  • CESTAT Mumbai Upholds Certificates of Origin for Gold and Diamond Imports from Thailand​

    CESTAT Mumbai Upholds Certificates of Origin for Gold and Diamond Imports from Thailand​

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 11.09.2025

    CESTAT Mumbai Upholds Certificates of Origin for Gold and Diamond Imports from Thailand​ ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, recently delivered a landmark judgment addressing the contentious issue of preferential duty claims on imports of gold and diamond-studded jewelry from Thailand. This decision, pronounced on August 29, 2023, has significant implications for importers, customs authorities, and international trade agreements.

    Background of the Case

    The appeals arose from disputes over the validity of preferential duty claims under Notification No. ​ 85/2004-Cus dated August 31, 2004, which provides reduced customs duty rates for goods originating from Thailand. The importers had furnished Certificates of Origin (COO) issued by the designated authority in Thailand to claim these benefits. ​ However, customs authorities questioned the authenticity of these certificates, alleging non-compliance with the “value addition” requirement stipulated under the Interim Rules of Origin. ​

    The Directorate of Revenue Intelligence (DRI) conducted investigations, leading to orders demanding differential duties and imposing penalties under Sections 28, 114A, and 112 of the Customs Act, 1962. ​ The importers challenged these orders, arguing that the certificates were valid and issued by the competent authority in Thailand.

    Source: CESTAT Mumbai

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  • CESTAT Chennai Set Aside Duty Demand on Misrepresented Licenses

    CESTAT Chennai Set Aside Duty Demand on Misrepresented Licenses

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 11.09.2025

    CESTAT Chennai Set Aside Duty Demand on Misrepresented Licenses​ ​ ​ Β 

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a landmark decision, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has shed light on the legal nuances surrounding duty-free import licenses obtained through misrepresentation. The case, M/s. ​ M.R. & Co. vs. Commissioner of Customs (Seaport – Export), highlights the distinction between fraudulent licenses and licenses obtained by misrepresentation, offering clarity on the rights of innocent transferee importers.

    Background of the Case

    The appellant, M/s. ​ M.R. & Co., imported 13,940 kilograms of raw silk yarn valued at Rs. ​ 1,64,31,703/- duty-free using Duty-Free Replenishment Scheme (DFRC) licenses procured from M/s. ​ Shree Kuberappa & Sons. ​ Investigations by the Directorate of Revenue Intelligence (DRI) revealed that the original exporter, M/s. ​ Shree Kuberappa & Sons, had misrepresented facts to obtain these licenses fraudulently. ​ Consequently, the Directorate General of Foreign Trade (DGFT) canceled the licenses in January 2010, years after the imports were made. ​

    The Customs authorities issued a Show Cause Notice to M/s. M.R. & Co., demanding duty of Rs. 50,39,604/- along with interest and penalties, and held the imported goods liable for confiscation. Aggrieved by this order, the appellant filed an appeal before the Tribunal.

    Source: CESTAT Chennai

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  • CESTAT Chennai Sets Aside Misclassification Allegations​

    CESTAT Chennai Sets Aside Misclassification Allegations​

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 10.09.2025

    CESTAT Chennai Sets Aside Misclassification Allegations​ ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant victory for M/s. Gravity Ventures Pvt. ​ Ltd., the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai, has set aside allegations of misclassification and misdeclaration of imported goods. The case revolved around the classification of non-woven interlining materials imported by the company, which were detained by the Customs Department, leading to a prolonged legal battle. ​

    Background of the Case

    Gravity Ventures had filed Bill of Entry No. ​ 7384974 dated 02.04.2020 for the import of various non-woven interlining materials. ​ The company classified the goods under specific Customs Tariff Headings (CTH) based on the Country of Origin Certificate and invoices provided by the foreign supplier. ​ The Customs Department, however, disputed the classification and proposed alternative CTHs, leading to demands for differential duty, penalties, and fines. ​

    The department alleged that the company had misdeclared the goods to evade customs duty. ​ This resulted in the detention of the goods and subsequent provisional release only after the company filed writ petitions before the Hon’ble High Court of Madras. ​ The High Court directed the Customs Department to provisionally release the goods upon execution of a bond and bank guarantee.

    Source: CESTAT Chennai

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  • CESTAT Allahabad Overturns Mis-Declared Country of Origin

    CESTAT Allahabad Overturns Mis-Declared Country of Origin

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 10.09.2025

    CESTAT Allahabad Overturns Mis-Declared Country of Origin​ ​ ​  

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has allowed appeals in a case involving alleged mis-declaration of the country of origin for imported dry dates. The case, which revolved around the importation of dry dates purportedly originating from the UAE but suspected to be of Pakistani origin, highlights critical issues in customs enforcement, evidentiary standards, and procedural lapses. ​

    Background of the Case ​

    The case stemmed from intelligence received by the Directorate of Revenue Intelligence (DRI) regarding importers allegedly evading customs duty by mis-declaring the country of origin of dry dates. ​ Following investigations, the Principal Commissioner of Customs, Noida, issued an order confiscating the goods and imposing penalties on multiple parties, including importers, clearing agents, and the supplier based in the UAE. ​

    The crux of the case was the determination of the country of origin, which carried significant implications for customs duty rates. ​ Goods originating from Pakistan attracted a 200% duty under Notification No. ​ 05/2019-Cus dated 16.02.2019, while goods from the UAE were subject to a much lower duty rate.

    Source: CESTAT Allahabad

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  • CESTAT Hyderabad Rules in Favor of PH Jewels in Gold Export Obligation Dispute

    CESTAT Hyderabad Rules in Favor of PH Jewels in Gold Export Obligation Dispute

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 09.09.2025

    CESTAT Hyderabad Rules in Favor of PH Jewels in Gold Export Obligation Dispute​ ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Hyderabad, has set aside the order passed by the Principal Commissioner of Customs, Hyderabad, in the case involving PH Jewels and Appellant. ​ This decision, pronounced on September 8, 2025, brings clarity to the interpretation of exemption notifications under the Customs Act, 1962, and provides relief to the appellants.

    Background of the Case

    The case revolved around the alleged diversion of 25 kg of duty-free gold imported by PH Jewels under Notification No. ​ 57/2000-Cus dated 8.5.2000. ​ The Directorate General of Revenue Intelligence (DRI) had issued a Show Cause Notice (SCN) in 2017, claiming that PH Jewels had sold the imported gold in the domestic market instead of using it to manufacture jewelry for export. ​ The Principal Commissioner of Customs subsequently passed an order confirming the demand for customs duty, interest, and penalties on PH Jewels and Appellant.

    Source: CESTAT Hyderabad

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  • CESTAT Mumbai Overturns Late Filing Charges of Bill of entry

    CESTAT Mumbai Overturns Late Filing Charges of Bill of entry

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 09.09.2025

    CESTAT Mumbai Overturns Late Filing Charges of Bill of entry​ ​ ​ Β 

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai, has set aside charges for late filing of a bill of entry against Titanium Ten Enterprises Ltd. ​ The case, which revolved around procedural lapses in the customs clearance process, highlights the importance of accountability in the electronic customs system and the responsibilities of customs authorities. ​

    Case Background

    Titanium Ten Enterprises Ltd, a Surat-based company, had imported 100% polyester filament yarn and filed an advance bill of entry (No. 6359527/06.01.2020) as per the provisions of the Customs Act, 1962. ​ However, due to an issue in the Indian Customs Electronic System (ICES), the advance bill of entry was not regularized, compelling the company to file a fresh bill of entry (No. ​ 7080859/02.03.2020). ​ This delay led to the imposition of late filing charges amounting to β‚Ή4,33,446. ​ The company challenged the charges, arguing that the delay was caused by a system error beyond their control. ​

    The Commissioner of Customs (Appeals), Mumbai – II, dismissed their appeal, prompting Titanium Ten Enterprises Ltd to approach the CESTAT.

    Source: CESTAT Mumbai

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  • Announcement

    Announcement

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 08.09.2025

    Global Conference on Fundamentals of Importing into the EU, UK, and India

    How to Register:

    Register by 22 September 2025 via the QR Code on the Flyer or by Google Form Link . Registration is completely free! ​ Don’t miss this opportunity to learn from the best in the field.

    Source: ITI, CTC

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  • CESTAT Allahabad Dismisses Revenue Appeal Under CBIC Litigation Policy

    CESTAT Allahabad Dismisses Revenue Appeal Under CBIC Litigation Policy

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 08.09.2025

    CESTAT Allahabad Dismisses Revenue Appeal Under CBIC Litigation Policy​ ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Allahabad recently delivered a significant judgment in the case of Commissioner of Customs, Noida vs. M/s Ganpati Overseas (Customs Appeal No. 70675 of 2019). This case highlights the evolving dynamics of litigation policy under the Central Board of Indirect Taxes and Customs (CBIC) and the importance of judicial discipline in resolving disputes. ​

    Background of the Case

    The appeal arose from an Order-in-Appeal passed by the Commissioner (Appeals), CGST, Noida, dated 11.06.2019. ​ The primary issue revolved around whether the appeal should be dismissed under CBIC’s litigation policy due to the monetary limit prescribed for filing appeals before the CESTAT. ​ The CBIC’s Circular F.No. ​ 390/Misc./30/2023-JC, dated 02.11.2023, set a threshold of Rs. ​ 50 lakhs for appeals to be filed before the Tribunal.

    Source: CESTAT Allahabad

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  • CESTAT Chandigarh- Service Tax Refund Granted for Rice Export Under Agricultural Produce Exemption

    CESTAT Chandigarh- Service Tax Refund Granted for Rice Export Under Agricultural Produce Exemption

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 08.09.2025

    CESTAT Chandigarh- Service Tax Refund Granted for Rice Export Under Agricultural Produce Exemption​ ​ ​ ​ ​

    This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant ruling, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chandigarh, has delivered a judgment in favor of M/s Bharat Industrial Enterprises Ltd., Taraori, Karnal, Haryana, in the matter of Service Tax Appeal No. ​ 377 of 2011. ​ This case highlights the interpretation of the term “agricultural produce” and its implications for service tax exemptions under Notification No. ​ 13/2003-ST.

    Background of the Case ​

    M/s Bharat Industrial Enterprises Ltd. is engaged in the cultivation of paddy and the sale/export of rice obtained by de-husking paddy. ​ During the financial year 2007-08, the company paid service tax under the Reverse Charge Mechanism for services availed from commission agents for export and domestic sales. Subsequently, they filed a refund claim of Rs. ​ 13,63,497/- on the grounds that the commission services were exempt from service tax under Notification No. ​ 13/2003-ST dated 20.06.2003. ​

    While the Original Authority granted the refund, the Commissioner of Central Excise, Panchkula, disallowed the claim through an Order-in-Revision dated 30.11.2010, directing the appellants to deposit the refunded amount along with interest at 13% per annum. ​ This led to the present appeal before the CESTAT.

    Source: CESTAT Chandigarh

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  • CAAR Mumbai Decides Classification Dispute on Imported Vacuum Circuit Breaker Parts

    CAAR Mumbai Decides Classification Dispute on Imported Vacuum Circuit Breaker Parts

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 06.09.2025

    CAAR Mumbai Decides Classification Dispute on Imported Vacuum Circuit Breaker Parts​ ​ ​ ​ ​

     This Article has been written by Shri Ravi Shekhar Jha, Advocate based in New Delhi. The views expressed are based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    In a significant development for the electrical and automation industry, the Customs Authority for Advance Rulings (CAAR), Mumbai, has delivered a favorable ruling for M/s. Siemens Limited regarding the classification of parts for Vacuum Circuit Breakers (VCBs). This ruling, issued on September 3, 2025, provides clarity on the classification of these critical components under the Customs Tariff Act, 1975, and sets a precedent for similar cases in the future.

    The Context: What Are Vacuum Circuit Breakers?

    Vacuum Circuit Breakers (VCBs) are essential devices used in medium and high-voltage applications (1kV to 35kV) to protect electrical systems. ​ They operate by interrupting the flow of current during faults like short circuits or overloads. ​ The arc quenching process in VCBs occurs in a vacuum, making them highly efficient and reliable for power distribution systems. ​

    Siemens Limited, a leader in electrification, automation, and digitalization, imports various precision-engineered parts for VCBs. ​ These parts, made from oxygen-free copper, are designed to withstand high voltages, temperatures, and arcing conditions. ​ To ensure compliance with customs regulations, Siemens sought an advance ruling on the classification of these parts.

    Source: CAAR Mumbai

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