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  • Bill of Lading & Charter Party contracts- New York Convention on Arbitration implemented in India

    Bill of Lading & Charter Party contracts- New York Convention on Arbitration implemented in India

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 30.04.2025

    Ref: ART-SM-21042025-001

    Bill of Lading & Charter Party contracts- New York Convention on Arbitration implemented in India

    Topic: Bill of Lading and Charter Party

    Case Law

    The Owners & Parties Interested in the Vessel M.V. Baltic Confidence & anr. Vs State of Trading Corportion of India Ltd. & anr.

    In Supreme Court of India, under Civil Appeal Decided On: 20.08.2001, wherein Appellants were  The Owners & Parties Interested in the Vessel M.V. Baltic Confidence & anr. and Respondents were State of Trading Corportion of India Ltd. & anr. wherein the subject matter of the case is of Contract and Arbitration. The said case referred Arbitration and Conciliation Act, 1996 – Section 45; Arbitration Act, 1950 – Section 33; Arbitration (Amendment)Act, 1979

    This Article has been written by Mr. Shobhit Mallik, Arbitrator. He can be reached at his email id shobhit.lca23@gmail.com or office@aadrikaalaw.com & his Mobile No is +91-9712924188.

    Source: Supreme Court

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  • CESTAT Kolkata quashing a demand notice for recovery of a SAD refund

    CESTAT Kolkata quashing a demand notice for recovery of a SAD refund

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 30.04.2025

    CESTAT Kolkata quashing a demand notice for recovery of a SAD refund

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, in Final Order No. 76020/2025 dated 24 April 2025, delivered a significant ruling in favour of KEC International Ltd., quashing a demand notice for recovery of a Special Additional Duty (SAD) refund.

    Background:

    • KEC International Ltd., a major manufacturer of power transmission equipment, had entered into an agreement with Power Grid Corporation of India Ltd. for setting up fibre optic cabling infrastructure.
    • In order to fulfil contractual obligations, KEC imported OPGW fibre optic cables and accessories and cleared the same for home consumption on 22 January 2014.
    • The company paid all applicable duties including SAD and subsequently sold the goods to Power Grid, discharging VAT/CST, and filed for a SAD refund under Notification No. 102/2007-Cus.
    • The refund claim was sanctioned on 26 September 2014 after due verification by Customs.

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

    Source: CESTAT Kolkata

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  • CESTAT Allahabad Quashes Penalty on R-22 Gas Smuggling

    CESTAT Allahabad Quashes Penalty on R-22 Gas Smuggling

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 30.04.2025

    CESTAT Allahabad Quashes Penalty on R-22 Gas Smuggling

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, allowed the appeal of Appellant and set aside penalties imposed in a case related to the smuggling of R-22 gas cylinders.

    Case Background:

    • Directorate of Revenue Intelligence (DRI) investigations revealed that R-22 gas cylinders were smuggled from Dubai concealed under consignments of heavy melting scrap.
    • The impugned imports were attributed to Indian entitiesβ€”M/s Ramesh & Company and M/s Vipan & Companyβ€”using fake partitions in containers.
    • The appellant was accused of abetting the operation from Dubai and was penalized β‚Ή20 lakh under Section 112(a)(i) and β‚Ή15 lakh under Section 114AA of the Customs Act, 1962.

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

    Source: CESTAT Allahabad

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  • CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 29.04.2025

    CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, ruled in favor of M/s. La Opala RG Ltd., quashing a duty demand of nearly Rs. 58 lakh raised by Customs for imports made under the Status Holder Incentive Scrip (SHIS) scheme.

    Background:

    M/s. La Opala RG Ltd., a prominent glassware manufacturer, imported key manufacturing inputs such as Crucible Pots, Pot Rings, Abrasive Belts, PVA Wheels, Bevelling Cones, and Refractories between December 2012 and February 2015. These imports were made under 12 SHIS scrips via 14 Bills of Entry.

    Subsequently, the Directorate of Revenue Intelligence (DRI) issued a Show Cause Notice alleging that:

    • The imported items were not capital goods or directly related to previously imported capital goods.
    • SHIS scrips were misused to debit duty beyond the permissible 10% of the total scrip value.

    The adjudicating authority confirmed a customs duty demand of Rs. 57,94,958 with interest and equal penalty under Section 114A of the Customs Act, 1962.

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

    Source: CESTAT Kolkata

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  • CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    The Eastern Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, delivered an important ruling on 17th April 2025, dismissing an appeal filed by the Revenue against M/s. Nalini Bandhu Ray & Sons, a licensed Customs Broker.

    Case Background:

    • M/s. Nalini Bandhu Ray & Sons filed a Bill of Entry for the importer M/s Lalwani Ferro Alloys based on instructions and documentation provided by their client.
    • Later, it emerged that the consignee name had been changed by the overseas supplier to M/s QVC International Pvt. Ltd., but this change was not communicated to the Customs Broker.
    • The Revenue alleged a violation of Regulation 10(e) of the Customs Broker Licensing Regulations, 2018 for failing to exercise due diligence.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email idΒ intelconsul@gmail.comΒ or on his Mobile +91-9999005379.

    Source: CESTAT Kolkata

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  • CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Hyderabad, in Final Order Nos. A/30134-30135/2025 dated 24th April 2025, delivered a significant ruling favoring M/s Shabeer Enterprises concerning refund of Integrated Goods and Services Tax (IGST) paid on re-exported goods.

    Case Background:

    • M/s Shabeer Enterprises imported 18.030 metric tons of Sri Lankan Areca Nuts through Krishnapatnam Port.
    • The goods failed quality standards under the Food Safety and Standards (Food Products Standards & Food Additives) Regulation, 2011, leading to a re-export order dated 30.09.2021.
    • IGST of Rs.2,82,808/- was paid on 31.03.2021.
    • The appellant filed a refund application for the IGST amount on 12.04.2022.

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

    Source: CESTAT Hyderabad

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  • CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad, in its Final Order Nos. 70205-70210/2025 dated 24th April 2025, allowed multiple appeals against the confiscation of nearly 4 kilograms of gold and penalties imposed by the Commissioner, Customs (Preventive), Lucknow.

    Key Background:

    • Gold weighing 3998.83 grams valued at approximately Rs. 2.12 crore was seized from two individuals traveling by bus from Gorakhpur to Delhi.
    • The seizure was made on a “reasonable belief” of smuggling under Section 110 of the Customs Act, 1962.
    • Penalties were imposed under Section 112 of the Customs Act, 1962 against six individuals including employees of M/s Bajrang Bullion Traders.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email idΒ intelconsul@gmail.comΒ or on his Mobile +91-9999005379.

    Source: CESTAT Allahabad

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  • CESTAT Kolkata Rejects Customs Value Enhancement Based on NIDB Data

    CESTAT Kolkata Rejects Customs Value Enhancement Based on NIDB Data

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 26.04.2025

    CESTAT Kolkata Rejects Customs Value Enhancement Based on NIDB Data

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Eastern Zonal Bench, Kolkata, has recently dismissed an appeal filed by the Revenue challenging the decision of the Commissioner (Appeals) to reject the enhancement of import values based on National Import Database (NIDB) data.

    Background:

    M/s Radha Engineering Company imported “LED/NON-LED Christmas Lights” and “LED Strip Light/LED Rope Light,” declaring specific transaction values. Following an investigation by the Directorate of Revenue Intelligence (DRI), the Revenue alleged undervaluation and enhanced the declared import values based on NIDB data.

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

    Source: CESTAT Kolkata

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  • CESTAT Mumbai Orders Interest on Refund of Seized Traveller’s Cheques

    CESTAT Mumbai Orders Interest on Refund of Seized Traveller’s Cheques

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 25.04.2025

    CESTAT Mumbai Orders Interest on Refund of Seized Traveller’s Cheques

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench ruled in favor of M/s Sohail Maklai Entertainment Pvt. Ltd., directing the Customs Department to pay interest on the refund of β‚Ή47.86 lakhs, which was encashed from 106 traveller’s cheques seized back in 2006.

    Case Background:

    • On 19.10.2006, Customs officials at CSI Airport, Mumbai seized 106 traveller’s cheques from a passenger.
    • The cheques, amounting to USD $1,07,642 (equivalent to β‚Ή47,86,334), were deposited in the State Bank of India.
    • After prolonged litigation, redemption fine and penalties totaling β‚Ή10.01 lakhs were deducted.
    • The remaining β‚Ή41.85 lakhs was refunded, but no interest was paid on the retained amount.
    • The company sought interest on the refunded amount and alternatively, foreign exchange rate-adjusted compensation.

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

    Source: CESTAT Mumbai

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  • CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 24.04.2025

    CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench – Court No. III, has ruled in favor of M/s One Care Medical Centre, Coimbatore, quashing the reclassification of imported Variable Refrigerant Flow (VRF) Air Conditioning Units and the denial of customs exemption benefit.

    Background:

    • The appellant imported various models of Toshiba indoor and outdoor air conditioning units from M/s Toshiba Carrier (Thailand) Co. Ltd. under Bills of Entry dated 07.11.2014.
    • They classified the goods under CTH 8415 9000 and claimed benefit under Customs Notification No. 46/2011 Sl. No. 1103(1).
    • The Revenue disagreed, asserting the goods were complete air conditioning units of more than 2-ton capacity, reclassifying them under CTH 8415 8110, attracting full duty.

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

    Source: CESTAT Chennai

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