Category: FTP

  • CESTAT Chennai Declares Customs Broker Suspension Appeals Infructuous Following High Court Quashing

    CESTAT Chennai Declares Customs Broker Suspension Appeals Infructuous Following High Court Quashing

    Date: 22.04.2025

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench – Court No. I disposed of two appeals filed by M/s HSN Shipping Pvt. Ltd. related to the suspension and continued suspension of its Customs Broker Licence (No. R-308/CHA), declaring them infructuous in light of a prior Madras High Court order that had already quashed the impugned orders.

    • HSN Shipping Pvt. Ltd. was a licensed customs broker under CBLR, 2013, holding valid licence No. R-308/2014.
    • The company handled clearance of a consignment imported by M/s R.S. Enterprises under Bill of Entry No. 6102740 dated 15.07.2014.
    • Allegations were made that the broker forged an β€œopen chit” document at the CFS and improperly obtained signatures, leading to an order of suspension on 09.06.2015 and a subsequent Order-in-Original dated 02.07.2015 continuing the suspension under Regulation 19(2) of the CBLR, 2013.

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  • CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    Date: 21.04.2025

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench – Court No. I has dismissed the Department’s appeal and upheld the exemption granted to M/s Olectra Greentech Ltd. for import of Lithium-ion batteries under a Transferable DFIA (Duty-Free Import Authorisation) scheme.

    • Olectra Greentech imported lithium-ion cells under a DFIA license issued against exports of Agricultural Tractors.
    • The customs department denied the benefit of exemption under Notification No. 25/2023-Cus dated 01.04.2023, stating that lithium-ion batteries do not match the export input description of “automotive batteries.”
    • The Commissioner (Appeals) had earlier ruled in favor of Olectra, prompting a departmental appeal.

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