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Tag: #MinistryofFinance

  • 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 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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  • CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 24.04.2025

    CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench – Court No. 2, has allowed a batch of six appeals related to the alleged smuggling of black pepper and green peas from Nepal into India, holding that the Revenue failed to prove the foreign origin of the goods and that the seizures conducted at Muzaffarpur constituted “town seizures” without sufficient statutory backing.

    Case Background:

    • Based on intelligence reports, officers of the Directorate of Revenue Intelligence (DRI) intercepted a truck and escort car at Hajipur, Bihar on 28.05.2019.
    • The truck was found carrying 6,718.5 kg of black pepper and 3,918 kg of peas.
    • The Revenue alleged these goods were smuggled from Nepal through Bhimnagar border and lacked legal documentation.

    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 Chennai Declares Customs Broker Suspension Appeals Infructuous Following High Court Quashing

    CESTAT Chennai Declares Customs Broker Suspension Appeals Infructuous Following High Court Quashing

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 22.04.2025

    CESTAT Chennai Declares Customs Broker Suspension Appeals Infructuous Following High Court Quashing

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench – Court No. I disposed of two appeals filed by M/s HSN Shipping Pvt. Ltd. related to the suspension and continued suspension of its Customs Broker Licence (No. R-308/CHA), declaring them infructuous in light of a prior Madras High Court order that had already quashed the impugned orders.

    Case Background:

    • HSN Shipping Pvt. Ltd. was a licensed customs broker under CBLR, 2013, holding valid licence No. R-308/2014.
    • The company handled clearance of a consignment imported by M/s R.S. Enterprises under Bill of Entry No. 6102740 dated 15.07.2014.
    • Allegations were made that the broker forged an β€œopen chit” document at the CFS and improperly obtained signatures, leading to an order of suspension on 09.06.2015 and a subsequent Order-in-Original dated 02.07.2015 continuing the suspension under Regulation 19(2) of the CBLR, 2013.

    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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