Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Charitable tree plantation and maintenance for environmental preservation treated as "charitable activity", exempt from GST under Notification 12/2017...
CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the appellant's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of exemption under N/N. 152/2009, as amended by N/N. 66/2016 (S. No. 385), was denied, and the demand for differential customs duty with applicable interest on the wrongly self-assessed Bills of Entry was confirmed. However, CESTAT held that the goods were not liable to confiscation under Section 111(o) of the Customs Act, 1962, and accordingly set aside the confiscation and the penalty imposed under Section 112. The appeal was thus partly allowed.
CESTAT upheld Revenue's classification of the imported 50 GSM coated paper in rolls under CTSH 4810 13, specifically CTI 4810 13 90, rejecting the appellant's claim for classification under CTI 4810 19 90 or CTI 4810 29 00. Consequently, the benefit of exemption under N/N. 152/2009, as amended by N/N. 66/2016 (S. No. 385), was denied, and the demand for differential customs duty with applicable interest on the wrongly self-assessed Bills of Entry was confirmed. However, CESTAT held that the goods were not liable to confiscation under Section 111(o) of the Customs Act, 1962, and accordingly set aside the confiscation and the penalty imposed under Section 112. The appeal was thus partly allowed.
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