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Tag: #IndirectTaxMatters

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

    CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 21.04.2025

    CESTAT Hyderabad Upholds DFIA Exemption on Lithium-Ion Battery Imports

    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.

    Background:

    • 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.

    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 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 β‚Ή46.43 lakhs (from β‚Ή30.96 lakhs) and imposed:
      • Redemption fine of β‚Ή5,00,000
      • Penalty of β‚Ή2,00,000 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

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  • CESTAT Chennai Upholds Classification of Aluminium Composite Circles Under CTH 7606

    CESTAT Chennai Upholds Classification of Aluminium Composite Circles Under CTH 7606

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 19.4.2025

    CESTAT Chennai Upholds Classification of Aluminium Composite Circles Under CTH 7606

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, in Final Order No. 40976/2024 dated 26 July 2024, upheld the classification of aluminium composite circles under CTH 7606, dismissing the appeal filed by the Commissioner of Customs, Chennai against M/s Butterfly Gandhimathi Appliances Ltd.

    Case Background:

    • Butterfly Gandhimathi Appliances imported goods declared as “Aluminium Circles and Induction Base”.
    • The revenue reclassified the items as “Other articles of aluminium” under CTH 7616, demanding differential duty of β‚Ή16.13 lakhs.
    • The department argued that the goods were not simple aluminium circles but were embossed with stainless steel, making them composite items with a specific use.

    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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  • CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 18.04.2025

    CESTAT Kolkata Rejected Customs attempt to apply two different transaction values

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench (Court No. 2) has dismissed the Revenue’s appeal against M/s Kiran Trading Company, thereby upholding the order of the Commissioner (Port), Kolkata, which had dropped proceedings initiated under a DRI show cause notice.

    Case Background:

    1. The Revenue appealed against the Order-in-Original dated 23.10.2018, which dropped charges of mis-declaration of value and evasion of Anti-Dumping Duty (ADD) on imports of Chinese-origin Melamine by M/s Kiran Trading Company. ​
    2. The Directorate of Revenue Intelligence (DRI) alleged over-invoicing to evade ADD, based on investigations and analysis of import patterns.

    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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