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Tag: #CESTATBangalore

  • CESTAT Bangalore Quashes Customs Duty Demand on Gardner Aerospace Upon EODC Submission

    CESTAT Bangalore Quashes Customs Duty Demand on Gardner Aerospace Upon EODC Submission

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 03.06.2025

    CESTAT Bangalore Quashes Customs Duty Demand on Gardner Aerospace Upon EODC Submission

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench delivered a favorable judgment in Appeal Nos. C/20784 and C/20785 of 2016, filed by M/s. Gardner Aerospace Pranitha Engineering Pvt. Ltd. The appeals challenged the demand of customs duty and penalties imposed due to non-submission of the Export Obligation Discharge Certificate (EODC) under Notification No. 96/2009-Cus. dated 11.09.2009.

    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 Bangalore

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  • CESTAT Bangalore Quashes SVB Valuation and Royalty Loading on Imports

    CESTAT Bangalore Quashes SVB Valuation and Royalty Loading on Imports

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 27.05.2025

    CESTAT Bangalore Quashes SVB Valuation and Royalty Loading on Imports

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench allowed the appeal filed by M/s Chem Rend Chemicals Co. Pvt. Ltd., quashing the 100% loading of invoice value and rejection of declared transaction value on imports from its parent company, Chem Trend, USA. The Tribunal also set aside the addition of royalty under Rule 10(1)(c) of the Customs Valuation Rules, 2007.

    Background of the Case

    • Appellant: Chem Rend Chemicals Co. Pvt. Ltd., Bangalore
    • Imported Goods: Industrial mould release agents and dye lubricants
    • Supplier: Related party – Chem Trend, USA
    • DRI/Customs Allegation: Declared value not at arm’s length; addition of royalty payments to assessable value
    • SVB Order: 100% value loading and inclusion of royalty under Rule 10(1)(c)
    • Commissioner (Appeals) Decision: Set aside loading and royalty, but upheld rejection of declared value and remanded case for redetermination
    • CESTAT Appeal: Against partial rejection of declared value and remand for redetermination

    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 Bangalore

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  • CESTAT Bangalore- Department’s attempt to reclassify under 8543 deemed unwarranted and unsupported

    CESTAT Bangalore- Department’s attempt to reclassify under 8543 deemed unwarranted and unsupported

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 12.05.2025

    CESTAT Bangalore- Department’s attempt to reclassify under 8543 deemed unwarranted and unsupported

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, dismissed the Department’s appeal in the case of Next Education India Pvt. Ltd., affirming the classification of student interactive response systems under Customs Tariff Heading (CTH) 8471 60 29.

    Case Background:

    • Importer: Next Education India Pvt. Ltd., Kochi
    • Imported Goods: Student Interactive Response Systems (keypads and IR receivers)
    • Original Classification (By Importer): CTH 8471 60 29 – input/output units of ADP machines
    • Revised Classification (By Department): CTH 8543 70 99 – electrical apparatus with individual function
    • Disputed Duty: Arising from denial of exemption applicable to ADP-related products

    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 Bangalore

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  • CESTAT Bangalore Allows Refund to Nokia India

    CESTAT Bangalore Allows Refund to Nokia India

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 09.05.2025

    CESTAT Bangalore Allows Refund to Nokia India

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench has delivered a major win for M/s. Nokia India Sales Pvt. Ltd., allowing refunds of excess Countervailing Duty (CVD) paid on mobile phone imports and rejecting objections raised by Customs on the grounds of unjust enrichment and time-bar under Section 27 of the Customs Act.

    Case Snapshot

    • Importer: Nokia India Sales Pvt. Ltd., Gurgaon
    • Goods: Mobile phones under CTH 85171290
    • Period: October 2014 to June 2015
    • Refund Claims: Based on the Supreme Court ruling in SRF Ltd. v. Commissioner of Customs (2015) holding such imports eligible for concessional duty under Notification No. 12/2012-CE
    • Issue: Refunds rejected on grounds that:
      • Bills of Entry were not appealed
      • Burden of duty was allegedly passed on (unjust enrichment)
      • Certain claims were beyond the one-year statutory time limit

    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 Bangalore

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  • CESTAT Bangalore- Customs directed to restore the full sale value of the auctioned goods

    CESTAT Bangalore- Customs directed to restore the full sale value of the auctioned goods

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 05.05.2025

    CESTAT Bangalore- Customs directed to restore the full sale value of the auctioned goods

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, in its Final Order No. 20530/2025 dated 30 April 2025, has ruled in favour of M/s. Wipro Ltd., allowing restitution of value for imported goods that were auctioned by the Revenue despite the matter being sub judice.

    Case Background:

    • Appellant: M/s. Wipro Ltd., Bangalore
    • Goods: Service application module imported from Cisco Systems, Mexico
    • Declared Value: USD 26,400
    • Revenue’s Enhancement: Value re-determined to USD 1,10,000 based on list price of similar goods
    • Penalty Imposed: Rs. 2,00,000 under Section 112(a) of Customs Act
    • Redemption Fine: Rs. 50,000 under Section 125
    • Goods Status: Auctioned in 2013 while appeal was pending

    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 Bangalore

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  • CESTAT Bangalore held that there was no justification to reject the transaction value

    CESTAT Bangalore held that there was no justification to reject the transaction value

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 02.05.2025

    CESTAT Bangalore held that there was no justification to reject the transaction value

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Regional Bench Bangalore, has allowed the appeal filed by M/s K V Joshy & C K Paul against the re-determined customs valuation of imported refillable plastic gas lighters from China. In Final Order No. 20531/2025 dated 30 April 2025, the Tribunal ruled that the rejection of transaction value was unjustified due to lack of comparable imports and procedural lapses.

    Case Background:

    • The appellants imported refillable plastic gas lighters under Bill of Entry No. 8950081 dated 17.04.2015.
    • Customs authorities alleged undervaluation based on email communications and proforma invoices showing higher values for different branded products.
    • The Adjudicating Authority re-determined the value and imposed penalties. The Commissioner (Appeals) later upheld the reassessment but set aside penalty under Section 114AA.
    • The matter reached CESTAT challenging the basis for rejecting declared values.

    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 Bangalore

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  • CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, allowed the appeal of M/s JSW Steel Limited, Salem, quashing the differential customs duty demand of over Rs. 75 lakh and ruling that “Quick Lime” is correctly classifiable under Customs Tariff Heading (CTH) 2522 10 00.

    Case Background:

    • JSW Steel imported “Quick Lime Powder” under 8 Bills of Entry between September and November 2015.
    • The goods were initially assessed provisionally under CTH 2522 1000, with standard duty payments.
    • Based on test results indicating 92.2% purity of calcium oxide, Revenue reclassified the product under CTH 2825 9090 (for pure calcium oxide) and raised a demand of Rs. 75,99,475 plus interest.

    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 Bangalore

    Disclaimer

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  • CESTAT Bangalore set aside the re-determined valuation

    CESTAT Bangalore set aside the re-determined valuation

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 21.04.2025

    CESTAT Bangalore set aside the re-determined valuation

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore Bench, has ruled in favor of M/s Saash Enterprises, setting aside a customs order that had rejected the declared transaction value of imported laminators, binding machines, and related equipment. The Tribunal quashed the re-determined valuation, confiscation, penalty, and fine imposed by the lower authorities.

    Case Background:

    • The case involved Bill of Entry No. 8730452 dated 11.12.2012 for goods including laminators, wire binding machines, and paper cutters.
    • Although the physical description and quantity of the goods matched the import documentation, the customs authorities questioned the declared value and engaged a Chartered Engineer, who estimated a value of USD 69,021 against the declared USD 55,142.06.
    • Based on this, customs re-valued the consignment to ₹46.43 lakhs (from ₹30.96 lakhs) and imposed:
      • Redemption fine of ₹5,00,000
      • Penalty of ₹2,00,000 under Section 112(a) 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 Bangalore

    Disclaimer

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