Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Demand of excise duty based solely on shortage of finished goods detected on physical verification was held unsustainable because mere shortage, absent corroborative evidence, does not establish clandestine removal; the demand and allied penalty were set aside. Cenvat credit on steel items used for base structures/shades and related works was held admissible since the contrary Larger Bench view stood overturned and the amended input definition supported credit; denial was set aside. Credit on capital goods received after the unit became operational was allowed as timing of receipt, without dispute on receipt/use, is not a bar. Where the show cause notice invoked the extended period on interpretational issues, extended limitation failed and, the notice being composite, the entire demand (including normal period) was quashed; consequential relief followed. - CESTAT
Demand of excise duty based solely on shortage of finished goods detected on physical verification was held unsustainable because mere shortage, absent corroborative evidence, does not establish clandestine removal; the demand and allied penalty were set aside. Cenvat credit on steel items used for base structures/shades and related works was held admissible since the contrary Larger Bench view stood overturned and the amended input definition supported credit; denial was set aside. Credit on capital goods received after the unit became operational was allowed as timing of receipt, without dispute on receipt/use, is not a bar. Where the show cause notice invoked the extended period on interpretational issues, extended limitation failed and, the notice being composite, the entire demand (including normal period) was quashed; consequential relief followed. - CESTAT
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