Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
CESTAT held that the concessional basic customs duty under Notification No. 57/2017-Cus. was available for the imported Cisco Catalyst 3850 Series Ethernet Switches because the denial rested on an earlier order that had already been set aside in a precedent on identical goods, later upheld by the Bombay High Court; the concession was therefore allowed for the three Bills of Entry actually covered by the appellate order. On maintainability, the Tribunal held that an appeal lies under Section 129A(1) only against an order of the Commissioner (Appeals) under Section 128A, and payment of duty under protest does not itself create an appealable order. As no appellate order existed for the remaining thirty-eight Bills of Entry, those appeals were dismissed as not maintainable.
CESTAT held that the concessional basic customs duty under Notification No. 57/2017-Cus. was available for the imported Cisco Catalyst 3850 Series Ethernet Switches because the denial rested on an earlier order that had already been set aside in a precedent on identical goods, later upheld by the Bombay High Court; the concession was therefore allowed for the three Bills of Entry actually covered by the appellate order. On maintainability, the Tribunal held that an appeal lies under Section 129A(1) only against an order of the Commissioner (Appeals) under Section 128A, and payment of duty under protest does not itself create an appealable order. As no appellate order existed for the remaining thirty-eight Bills of Entry, those appeals were dismissed as not maintainable.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4814 
Join Channel 
