Appeal Against CESTAT Order, On Classification Of Goods, And Determination Of Customs Duty Lies Before The Supreme Court: Bombay High Court
2 years, 8 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 customs duty applicable. Borkar, held that to determine whether there was a short levy of customs duty under Section 28 of the Customs Act, 1962, the revenue department has to decide the classification of goods in order to ascertain the rate of customs duty to be levied, therefore an appeal involving issues relating to Section 28 of the Customs Act was maintainable only before the Supreme Court. The Counsel for the respondent Axiom Cordages submitted before the High Court that under Section 130 of the Customs Act, 1962 an appeal shall lie to the High Court from every order passed by the CESTAT, not being an order relating to determination of any question having a relation to the rate of customs duty or the value of goods for assessment. The Counsel contended that any order passed by the CESTAT relating to determination of any question having a relation to the rate of customs duty or value of goods for the purposes of assessment, shall be appealable before the Supreme Court of India under Section 130E of the Customs Act.

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Pendency Of Revenue's Appeal Regarding Classification Of Imported Goods No Ground To Insist On Provisional Assessment U/S 18 Customs Act: Delhi HC
1 week, 4 days 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 …

CESTAT Cases Monthly Round-Up: March 2024
8 months, 3 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. …

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

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court
1 year, 4 months ago

No Order On Merits Can Be Passed If Appeal Is Defective For Non-Production Of Certified Copy: Bombay High Court

Live Law  

The Bombay High Court has held that if the appeal is defective for non-production of a certified copy, failure to deposit, or incorrect signatures, no order on merits can be passed. The appellate authority erred in law in passing an order on the merits.The bench of Justice G. S. Kulkarni and Justice Jitendra Jain has observed that the Commissioner, having …

Self-Assessment Of Assessee Not Rendered Malafide Merely Because It Was Based On A CETSTAT View Which Was Later Overturned : Supreme Court
1 year, 5 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 …

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court
1 year, 10 months ago

Writ Court Can’t Classify Products Under Customs Tariff Act, Technical Analysis Is Required: Calcutta High Court

Live Law  

The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis.The single bench of Justice Md. The Calcutta High Court has held that a writ court cannot answer the classification of products under the Customs Tariff Act as it requires technical analysis. Nizamuddin has observed …

Import Of New/Unused Jewellery For Remaking After Melting In An SEZ, Is Permissible; Bombay High Court Sets Aside Levy Of Customs Duty
2 years, 1 month ago

Import Of New/Unused Jewellery For Remaking After Melting In An SEZ, Is Permissible; Bombay High Court Sets Aside Levy Of Customs Duty

Live Law  

The Bombay High Court has ruled that import of finished jewellery for the purpose of melting and remaking of fresh pieces of jewellery in a Special Economic Zone, is an authorised operation. Therefore, the Court held that there is no prohibition on import of finished jewellery for remaking, without payment of Customs Duty, in terms of Rule 27 of the …

Financial Benefits To Assessee Can't Be A Ground To Levy Interest Without A Statutory Provision: Bombay High Court
2 years, 2 months ago

Financial Benefits To Assessee Can't Be A Ground To Levy Interest Without A Statutory Provision: Bombay High Court

Live Law  

The Bombay High Court has ruled that penalty or interest on additional customs duty and special additional duty of customs, or surcharge, which is not connected to the basic customs duty, cannot be imposed in the absence of an explicit substantive provision. It argued that the Finance Act, 2000 and the Customs Tariff Act, 1975 do not borrow the provisions …

Customs Broker Is Responsible For Acts Of The Employees: CESTAT
2 years, 2 months ago

Customs Broker Is Responsible For Acts Of The Employees: CESTAT

Live Law  

The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal has held that for the act of an employee, direct responsibility is fixed on the customs broker.The bench of Dr. Suvendu Kumar Pati has confirmed the penalty and relied on para 13 of the CHA Licencing Regulation, 2004 which says, "the customs broker shall exercise such supervision as …

[Section 110A Customs Act] Owner Does Not Include Importer Of Goods: Bombay High Court
2 years, 3 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 …

Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court
2 years, 9 months ago

Dispute Concerning Exemption U/Sec 87 Customs Act Cannot Be Equated With Dispute In Relation To Rate Of Duty: Supreme Court

Live Law  

The Supreme Court observed that an appeal under Section 130 of the Customs Act will be maintainable before the High Court if the impugned order relates to claim of exemption under Section 87 of the Act.Dispute concerning an exemption cannot be equated with a dispute in relation to the rate of duty, the bench comprising Justices MR Shah and BV …

Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court
3 years, 6 months ago

Goods Imported Violating FTDR/DGFT Notifications Are 'Prohibited Goods' Liable For Confiscation Under Customs Act : Supreme Court

Live Law  

The Supreme Court has held that peas and pulses, which were imported in violation of the notifications of the Central Government and the Director General of Foreign Trade issued under the Foreign Trade Act, are liable to absolute confiscation under Section 125 of the Customs Act as "prohibited goods".The Court granted a relaxation by allowing re-export of the goods. The …

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