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Tag: #Customs Duty

  • 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

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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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