Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC
3 months, 1 week ago

Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC

Live Law  

The Delhi High Court has ruled in favour of an importer who was aggrieved by insistence on provisional assessment of duty by the Customs Department, despite an order of the CESTAT with respect to classification of its imported goods. Nonetheless, the Revenue continued to insist on provisional assessment of Petitioner's goods under Section 18 of the Customs Act. Petitioner argued that after the CESTAT's order, it is entitled for release of its goods as per classification decided by the CESTAT and cannot be subjected to provisional assessment. Disagreeing, the High Court held that mere pendency of Revenue's appeal would not entail the department to insist on provisional assessment of the goods.

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History of this topic

Transaction Value Is Not The Only Basis For Assessment Of Duty: CESTAT
1 month ago

Transaction Value Is Not The Only Basis For Assessment Of Duty: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that the transaction value is not the only basis for assessment of the duty. When rejecting the transaction value, the customs officer does not modify the transaction value but only rejects it as the assessable value for determination of the duty.” In this case, the assessee …

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund
1 month, 2 weeks ago

'Activity Did Not Involve Any Manufacturing, Central Excise Duty Was Collected Illegally': CESTAT Orders Refund

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has granted a refund along with interest, despite the absence of a statutory provision for interest under central excise laws at the relevant time. Subba Rao has observed that “the amount collected by way of Central excise duty was illegal as the activity itself did not involve any …

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT
Trending News
2 months, 3 weeks ago

Mark-Up Earned By Purchasing & Selling Cargo Space To Importers/Exporters On Principal-To-Principal Basis Is Not Liable To Service Tax: CESTAT

Live Law  

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal has stated that mark-up earned by purchasing and selling cargo space to importers/exporters on principal-to-principal basis in freight business is not liable to service tax as it amounts to trading activity and not provision of service as intermediary. The Bench of Binu Tamta and Rajeev Tandon has observed …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC
Trending News
3 months, 2 weeks ago

Proper Officer Must Provide 'Reason To Doubt' Value Of Goods Declared By Importer Before Initiating Reassessment U/S 17 Customs Act: Delhi HC

Live Law  

The Delhi High Court has held that the proper officer under the Customs Act, 1962 must provide “reasons to doubt” the declared value of imported goods, before proceeding with reassessment under Section 17. The High Court said that it is manifest from Section 17 that before the proper officer commences the process of reassessment, it must come to form an …

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC
3 months, 2 weeks ago

Customs Act | Importer Accepting Enhanced Valuation Of Goods For Expeditious Clearance Not 'Waiver' Of Right To Contest Re-Assessment: Delhi HC

Live Law  

The Delhi High Court has held that where enhancement of valuation of goods by the proper officer for the purpose of determining Customs duty is accepted by the importer under protest, for expeditious clearance, it cannot be said that the importer has waived its right to question the reassessment. The right to question the correctness of the decision of the …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

Live Law  

The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC
3 months, 3 weeks ago

Incorrect Classification Is Not By Itself Collusion/ Wilful Misstatement U/S 28AAA Customs Act; Prior Determination By DGFT Must: Delhi HC

Live Law  

The Delhi High Court has held that a misclassification or an incorrect classification of goods to be imported or exported would not ipso facto amount to collusion, wilful misstatement, or suppression of facts under Section 28AAA Customs Act, 1962. “Undisputedly, consequent to the self-assessed Bills of Entry having been accepted and thus liable to be viewed as assessed, the stage …

CESTAT Cases Monthly Round-Up: March 2024
11 months, 2 weeks ago

CESTAT Cases Monthly Round-Up: March 2024

Live Law  

Case Title: M/s GopiChenna Versus Commissioner of Central Tax Medchal - GST The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal has held that the service tax demand was made on the basis of third-party data, i.e., amounts reflected in income tax returns and in Form 26AS, which is not sustainable. Case Title: Kuoni Travel India Pvt Ltd. …

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court
1 year, 1 month ago

Period Spent In Disposal Of Appeal Before CESTAT Shall Not Be Counted Towards Period Stipulated Under Section 28 (9) Of Customs Act: Delhi High Court

Live Law  

The Delhi High Court has held that the period spent in the disposal of the appeal before the CESTAT, i.e., between the filing and the final order being passed, shall not be counted towards the period stipulated under Section 28 of the Customs Act.The bench of Justice Sanjeev Sachdeva and Justice Ravinder Dudeja has observed that the Tribunal has already …

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes
1 year, 3 months ago

Customs Deputy Commissioner's Order Contrary To AAR's Ruling, Bombay High Court Quashes

Live Law  

The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling.The bench of Justice G.S. The Bombay High Court has quashed the customs deputy commissioner's order contrary to the ruling passed by the Authority of Advance Ruling. Kulkarni and Justice Jitendra Jain has observed that the ruling passed by …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 8 months ago

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court

Live Law  

The Supreme Court has upheld the decision of the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal by holding the demand for differential excise duty raised against the assessee, M/s Reliance Industries Ltd, as time barred. The bench of Justices Krishna Murari and Bela M. Trivedi held that during the relevant period in consideration, i.e., September 2000 …

Order Prescribing Conditions Of Provisional Release Is Too Harsh: CESTAT Directs Release Seized Goods
1 year, 10 months ago

Order Prescribing Conditions Of Provisional Release Is Too Harsh: CESTAT Directs Release Seized Goods

Live Law  

The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the order prescribing conditions of provisional release was too harsh and the assessee has already paid duty amounting to Rs. 1,18,94,536.The bench of Dr. Suvendu Kumar Pati and Sanjiv Srivastava modified the conditions in the order of provisional. The bench of Dr. Suvendu Kumar Pati …

Deputy Commissioner Not Empowered To Reassess After The Goods Were Cleared For Home Consumption: CESTAT
2 years, 1 month ago

Deputy Commissioner Not Empowered To Reassess After The Goods Were Cleared For Home Consumption: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Deputy Commissioner had the power to reassess the goods under Section 17 of the Customs Act, 1962, after the goods had been cleared for home consumption.The two-member bench of Binu Tamta and P.V. The Deputy Commissioner passed an assessment order more than 8 months …

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT
2 years, 3 months ago

CBEC Not Empowered To Modify the Scope of Exemption Notification issued by the Central Government: CESTAT

Live Law  

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that the Central Board of Excise and Customs is not empowered to modify the scope of an exemption notification that the Central Government has issued.The two-member bench of Rachna Gupta and P.V. The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal has held …

[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court
2 years, 6 months ago

[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court

Live Law  

The Bombay High Court on Thursday held that seized goods can only be provisionally released under Section 110A of the Customs Act, 1962 in favour of the owner of the goods and no one else. "The said section does not include or envisage release of goods provisionally in favour of an importer of goods much less does it envisage, a …

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court
2 years, 9 months ago

Prosecution For Customs Duty Evasion Can't Be Initiated As The Valuation Of The Goods Is Less Than Rs.1 Crore: Delhi High Court

Live Law  

The Delhi High Court has ruled that the prosecution of the petitioner cannot be initiated under Section 135 of the Customs Act as valuation of the goods is less than Rs.1 Crore. The Director of Revenue Intelligence filed a criminal complaint under Section 132 and 135 of the Customs Act, before the Trial Court. The petitioner stated that there was …

Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court
2 years, 11 months ago

Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court

Live Law  

The Bombay High Court has ruled than an appeal from an order passed by the Customs, Excise & Service Tax Appellate Tribunal, involving the question with respect to classification of goods under the Customs Act, 1962, would lie before the Supreme Court under Section 130E of the Customs Act, since it is primarily related to determination of the rate of …

Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]
6 years, 5 months ago

Anti-Dumping Duty On Imported Goods: In Case Of ‘Negative Findings” By Designated Authority, Appeal U/S.9C Of Customs Tariff Act Possible Before CESAT: Delhi HC [Read Order]

Live Law  

In an important decision, the Delhi High Court has held that anti-dumping duty on imported goods, in case “negative findings” are recorded by the designated authority of the Central government, then the findings can be appealed against under Section 9C of the Customs Tariff Act before the Customs Excise and Service Tax Appellate Tribunal.What is Dumping?In generic terms,. In an …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]
8 years, 7 months ago

Delhi HC slams Customs Department for disobeying Court orders, imposes 10,000 as costs [Read Order]

Live Law  

Delhi High Court on Wednesday slammed the Customs Department for disobeying High Court and Supreme Court rulings, on the issue of duty payable on imported goods.The Bench comprising Justice S. Muralidhar and Justice Najmi Waziri, noted it to be “another instance of open defiance of the law and the judgments of the Courts by a statutory authority vested with both …

Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]
8 years, 10 months ago

Delhi HC reads down Section 28(11) of Customs Act [Read Judgment]

Live Law  

The Delhi High Court has read down Section 28 of the Customs Act holding that the Customs Department cannot seek to rely upon Section 28 of the Act as authorising the officers of the Customs, DRI, the DGCEI etc. to exercise powers in relation to non-levy, short-levy or erroneous refund for a period prior to 8th April 2011 if, in …

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