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Tag: #CESTATAllahabad

  • 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 Allahabad Overturns Penalty in Gold Smuggling

    CESTAT Allahabad Overturns Penalty in Gold Smuggling

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 08.07.2025

    CESTAT Allahabad Overturns Penalty in Gold Smuggling

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, has allowed a batch of five appeals involving allegations of gold smuggling and has set aside the penalties imposed under Section 112(b) of the Customs Act, 1962. The case revolved around the alleged recovery of over 2.2 kg of gold from two individuals purportedly acting under instructions from the so-called “Verma Brothers.”

    Background of the Case

    The case originated from a Customs Preventive operation on 30.03.2019 at Cheoki Railway Station, Prayagraj, where two individualsβ€”Appellantsβ€”were allegedly found in possession of gold bars weighing 2.2 kg, valued at β‚Ή72.2 lakhs. The authorities claimed the gold was smuggled into India through Bangladesh via Kolkata. Based on their alleged confessional statements, Customs extended its investigation to include Appellants (collectively referred to as the “Verma Brothers”), imposing penalties of β‚Ή25 lakhs each on them and β‚Ή5 lakhs each on Appellants.

    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 Allahabad- Customs Cannot Reject Foreign COO Without Verification

    CESTAT Allahabad- Customs Cannot Reject Foreign COO Without Verification

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 05.07.2025

    CESTAT Allahabad- Customs Cannot Reject Foreign COO Without Verification

    Background

    The case stemmed from the import of dry chopped dates by M/s Navarshi Overseas through ICD Dadri, which were allegedly of Pakistan origin but declared as UAE origin. The customs department invoked Notification No. 05/2019-Cus dated 16.02.2019, which imposed 200% customs duty on Pakistani-origin goods following the Pulwama terror attack.

    Based on this, the Commissioner of Customs (Preventive), Noida, had:

    • Rejected the claimed country of origin (UAE)
    • Confiscated the goods
    • Imposed β‚Ή1 lakh redemption fine
    • Imposed personal penalties on multiple parties including CHA employees, traders, and facilitators

    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 Allahabad Quashes Bank Guarantee Condition for Provisional Release of Seized Betel Nuts

    CESTAT Allahabad Quashes Bank Guarantee Condition for Provisional Release of Seized Betel Nuts

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.07.2025

    CESTAT Allahabad Quashes Bank Guarantee Condition for Provisional Release of Seized Betel Nuts

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, in Final Order No. 70433/2025 dated 30.06.2025, ruled in favour of M/s B P Wire Industry, setting aside the condition of furnishing bank guarantees for the provisional release of seized betel nuts and betel nut powder. The case arose out of alleged misdeclaration and subsequent seizure under the Customs Act, 1962.

    Background of the Case

    M/s B P Wire Industry, a Star Export House, had imported betel nuts under the MOOWR Scheme for the manufacture and export of flavoured supari. These goods were detained and later seized by the Directorate of Revenue Intelligence (DRI) on the grounds of alleged misdeclaration under Sections 111(m) and 111(o) of the Customs Act for imports, and under Section 118(i) for exports.

    The DRI later withdrew its objection to the provisional release and communicated “No Objection” via a letter dated 25.09.2024. However, the Commissioner (Customs Preventive), Lucknow, imposed a stringent bank guarantee condition for provisional release, leading the appellant to approach the Delhi High Court and then CESTAT.

    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 Allahabad- Customs Broker Not Liable for Importer’s Valuation

    CESTAT Allahabad- Customs Broker Not Liable for Importer’s Valuation

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 30.06.2025

    CESTAT Allahabad- Customs Broker Not Liable for Importer’s Valuation

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad, vide Final Order No. 70034/2025 dated 09 January 2025, has set aside the penalty imposed on M/s HIM Logistics Pvt. Ltd., a licensed Customs Broker, in a case alleging under-valuation of goods imported by M/s Shiv Shakti Enterprises.

    The Tribunal reiterated that a Customs Broker cannot be held liable for valuation disputes where bills of entry are filed strictly based on documents submitted by the importer.

    Background of the Case

    • HIM Logistics Pvt. Ltd., holding a CHA licence (No. R07/2004), filed Bills of Entry on behalf of M/s Shiv Shakti Enterprises.
    • Customs alleged undervaluation, comparing declared value (USD 1.02/sq. meter) with previously accepted value (USD 1.24/sq. meter).
    • The importer accepted the enhanced valuation during investigation and paid differential duties, interest, and penalties.
    • Penalties of β‚Ή10,000 and β‚Ή5,000 under Section 112(a) of the Customs Act, 1962 were imposed on HIM Logistics by the Adjudicating Authority and upheld by the Commissioner (Appeals), CGST, Noida.

    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 Allahabad Grants Exemption in Re-Export Dispute

    CESTAT Allahabad Grants Exemption in Re-Export Dispute

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 19.06.2025

    CESTAT Allahabad Grants Exemption in Re-Export Dispute

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Allahabad has allowed the appeal filed by M/s Competence Exports Pvt. Ltd., Kanpur, against the rejection of an extension request for re-export of goods under Notification No. 158/1995-Cus dated 14.11.1995.

    Background of the Case

    M/s Competence Exports had exported leather footwear and upper components to Russia. Due to quality/technical issues, the goods were re-imported for repairs and intended to be re-exported under the exemption available for such re-imports.

    The re-import took place on 27.12.2021 through Bill of Entry No. 6845771, and the goods were released by Customs on 10.02.2022. As per the notification, the goods had to be re-exported within six months, or with the Commissioner’s permission, within a further extended period of another six months.

    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 Allahabad Allowed to Convert Free Shipping Bills to Drawback Bills Under Section 149

    CESTAT Allahabad Allowed to Convert Free Shipping Bills to Drawback Bills Under Section 149

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 02.06.2025

    CESTAT Allahabad Allowed to Convert Free Shipping Bills to Drawback Bills Under Section 149

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has allowed the appeal of M/s Pakka Ltd. (formerly Yash Pakka Ltd.), setting aside the denial of conversion of free shipping bills to drawback shipping bills. The Tribunal reaffirmed the exporter’s right to seek amendment under Section 149 of the Customs Act, 1962, even post-export, based on pre-existing documentation.

    Case Summary

    • Appellant: M/s Pakka Ltd., Faizabad
    • Respondent: Commissioner of Customs (Preventive), Lucknow
    • CESTAT Appeal No.: 70109 of 2024
    • Impugned Order: OIO No. 01/Tech/2023 dated 13.12.2023
    • Final Order: No. 70136/2024 dated 14.02.2024

    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 Allahabad set aside the confiscation of gold, silver, and cash

    CESTAT Allahabad set aside the confiscation of gold, silver, and cash

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 06.05.2025

    CESTAT Allahabad set aside the confiscation of gold, silver, and cash

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench has allowed appeals filed by Appellants, overturning the Order-in-Original dated April 11, 2022. The case revolved around the alleged smuggling of 3499.750 grams of gold, silver recovery, and Rs. 16.5 lakhs in cash, with charges leveled under multiple sections of the Customs Act, 1962, including Sections 111, 112, 121, and 123.

    Case Background

    • The Directorate of Revenue Intelligence (DRI), Lucknow Zonal Unit, seized the gold on February 13, 2021 based on intelligence inputs.
    • Subsequent search of the Mitruka brothers’ premises led to seizure of 7770.410 gm of silver and Rs. 16.5 lakh in cash.
    • Show Cause Notices were issued alleging a conspiracy to smuggle gold into India via Myanmar through Guwahati and Bihar.

    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 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 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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