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...
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
Refund of service tax paid under a claimed mistake of law remained subject to the statutory refund mechanism under section 11B, including the prescribed limitation period and unjust enrichment test. Relying on Mafatlal Industries and Southern Surface Finishers, the CESTAT held that later realisation that tax was not payable did not displace statutory limits, and the assessee failed to prove that the tax burden had not been passed on to customers. The refund rejection on both limitation and unjust enrichment was sustained, and the appeal was dismissed.
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