Parts of Power Banks Were Eligible for Exemption under Notification Number 50/2017-Cus (S. No. 512)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI ~~~~~ PRINCIPAL BENCH – COURT NO.3 Customs Appeal No. 51063 Of 2020   [Arising out of Order-in-Original No. 22/2020/U.G./Pr. Comm dated 01.06.2020 passed by Principal Commissioner of Customs, (Import) Air Cargo Complex, New Delhi-110037] TDK INDIA PVT LTD Vs PRINCIPAL COMMISSIONER of CUSTOMS, (IMPORT), AIR CARGO COMPLEX NEW DELHI APPEARANCE: Shri B. L. Narasimhan, Ms. Jyoti Pal and Ms. Anjali Singh, Advocates for the Appellant Shri Nagendra Yadav, Authorised Representative for the Respondent CORAM : HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER NO. [...]

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Design/Drawings Provided By MSIL Were Merely Layout; Therefore, the notional cost is not includable in the assessable value of the final products

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH, COURT NO. 3     EXCISE APPEAL NO. 50650 OF 2024 [Arising out of Order in Original No. 237-303/2022-CE dated 30.12.2022 read with Corrigendum F. No. DGGI/Adj./MET/228/2022 dated 17.05.2023 passed by the Additional Director General (Adjudication) Directorate General of GST Intelligence, New Delhi]   FREUDENBERG-NOK PRIVATE LIMITED ….APPELLANT     Vs.   ADJUDICATION DIRECTORATE GENERAL [...]

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Mis-Classification Does Not Amount To ‘Wilful and Deliberate Suppression of Facts’

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI.  PRINCIPAL BENCH, COURT NO. III CUSTOMS APPEAL NO. 51041 OF 2020 [Arising out of the Order-in-Original No. 16/2020/UG/Principal Commissioner dated 28/05/2020 passed by Principal Commissioner of Customs (Imports), New Customs House, New Delhi – 110 037.] M/s Secure Meters Ltd. Versus Principal Commissioner of Customs   APPEARANCE: Shri V. Lakshmikumaran, Ms. Rubel Bareja, Ms. Anisha [...]

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Appellant Entitled To Interest Due To Delay in Drawback Disbursal

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI  PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 51977 OF 2022 (Arising out of Order-in-Appeal No. D-II/ICD/PPG/782/2022-23 dated 12.07.2022 passed by the Commissioner of Customs (Appeals), New Customs House, New Delhi)   M/s Siddhachalam Exports Pvt. Ltd. versus The Commissioner of Customs (ICDs)   APPEARANCE: Shri Hari Radha Krishan, Advocate for the Appellant Shri M.R. Dhaniya, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) DATE OF HEARING: 08.08.2024 DATE OF DECISION: 29.01.2025 FINAL ORDER NO. 50104/2025 JUSTICE DILIP GUPTA: M/s [...]

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Registration can be cancelled with retrospective effect only where such consequences are intended and are warranted

  * IN THE HIGH COURT OF DELHI  AT NEW DELHI   + W.P.(C) 295/2024   M/S SHREYA INTERNATIONAL versus PRINCIPAL COMMISSIONER, DEPARTMENT OF TRADE AND TAXES & AN .  Date of decision: 18.01.2024 Advocates who appeared in this case: For the Petitioner: Mr. A.K. Prasad, Advocate. For the Respondents: Mr. Rajeev Aggarwal, ASC with r. Prateek and Ms. Samridhi, Advocates. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT SANJEEV SACHDEVA, J. (ORAL) Petitioner impugns order dated 11.2021, whereby the GST registration of the petitioner was cancelled retrospectively with effect [...]

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Failure to Submit Form-F Invokes Deemed Interstate Sale Under CST Act

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CENTRAL SALES TAX APPEAL NO. 11 OF  2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – III Joint Commissioner of Sales Tax (Appeal) – III, Mumbai Secretary of Finance,   WITH  CENTRAL SALES TAX APPEAL NO. 12 OF 2017 (Arising order out of dated 01.02.2017 passed by the Maharashtra Sales Tax Tribunal, Mumbai in VAT Appeal Nos. 187-188 of 2014) M/s. Abbott India Limited VERSUS Deputy Commissioner of Sales Tax (E-630), L.T.U. – [...]

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Mis-classification of a product is no ground to confiscate the goods or to impose penalty: CESTAT

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO.III Customs Appeal No.51182 of 2022   [Arising out of Order-in-Appeal No.CC(A)CUSTOMS/D-II/IMP/ICD-TKD/1507/2021- 22 dated 06.01.2022 passed by the Commissioner of Customs (Appeals),New Customs House, New Delhi.] M/s. Aska Equipments Ltd. VERSUS Commissioner of Customs(Import),   APPEARANCE: Shri Vaibhav Singh, Advocate for the appellant. Shri Girijesh Kumar, Authorised Representative for the respondent. CORAM:   HON’BLE MS. BINU TAMTA, MEMBER (JUDICIAL) HON’BLE MR. P.V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER NO.50117/2025     BINU TAMTA: DATE OF HEARING: 06.01.2025 DATE OF DECISION:31.01.2025   M/s.Aska Equipments Ltd. 1 has challenged the Order-in- Appeal No. CC(A)CUSTOMS/D-II/IMP/ICD-TKD/1507/2021-22 dated 06.01.2022 upholding the Order-in-Original re-classifying [...]

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Non-Filing of Returns Doesn’t Justify Retrospective GST Registration Cancellation: Delhi HC

IN THE HIGH COURT OF DELHI  AT NEW DELHI W.P.(C) 1103/2024 & CM APPLs. 4630-31/2024 POLYTEC INDUSTRIES THROUGH  ITS PROPRIETOR MR. ROHIT GUPT  versus COMMISSIONER OF DELHI GOODS AND SERVICES TAX AND OTHERS Advocates who appeared in this case: . Respondents For the Petitioner: Mr. Rakesh Kumar, Advocate. For the Respondent: Mr. Rajeev Aggarwal, ASC with Ms. Samridhi Vats, Advocate. CORAM:- HON’BLE MR. JUSTICE SANJEEV SACHDEVA HON’BLE MR. JUSTICE RAVINDER DUDEJA JUDGMENT   SANJEEV SACHDEVA, J. (ORAL)   Petitioner impugns order in appeal dated 01.2024 whereby the appeal file by the Petitioner has been dismissed solely on [...]

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DELHI HC: LAWS RELATING TO ECONOMIC ACTIVITIES HAVE TO BE VIEWED WITH GREATER LATITUDE THAN LAWS TOUCHING CIVIL RIGHTS

IN THE HIGH COURT OF DELHI  AT NEW DELHI + W.P.(C) 7743/2019 RECKITT BENCKISER INDIA PRIVATE LIMITED versus UNION OF INDIA THROUGH: ITS SECRETARY & ORS. .   Mr.Farman Ali, Advocate with Ms.Usha and Mr.Krishan Kumar, Advocates for R-2 & 3 + W.P.(C) 10999/2018 M/S PYRAMID INFRATECH PRIVATE LIMITED Petitioner Through: Mr.Abhishek A Rastogi, Ms. Pooja M. Rastogi, Ms. Meenal Songire and Mr. Ajay Singh. Advs. Versus UNION OF INDIA & ORS. Respondents Through: Mr. Zoheb Hossain, Sanjeev Menon, Mr.Vivek Gurnani, Mr. [...]

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WRIT MAINTAINABLE DESPITE ALTERNATIVE REMEDY WAS AVAILABLE- DENIAL OF CROSS-EXAMINATION- PETITIONER CANNOT BE HELD LIABLE BECAUSE EXPORTERS WERE NOT TRACEABLE

IN THE HIGH COURT OF DELHI AT NEW DELHI  Judgment reserved on: 01 December 2023 Judgment pronounced on: 30 January 2024  W.P. (C) 15808/2022 NAMAN GUPTA  versus COMMISSIONER OF CUSTOMS AIRPORT AND GENERAL  CORAM: HON’BLE MR. JUSTICE YASHWANT VARMA HON’BLE MR. JUSTICE RAVINDER DUDEJA J U D G M E [...]

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