Importer Not Liable For Penalty Due To Fraud by Clearing & Forwarding Agent

CUSTOMS, EXCISE AND SERVICE TAX  APPELLATE TRIBUNAL NEW DELHI PRINCIPAL BENCH – COURT NO. I CUSTOMS APPEAL NO. 53817 OF 2018 (Arising out of Order-in-Original No. 05/2018-19/V.S./Commr (Import) dated 29.08.2018 passed by the Commissioner of Customs, ACC (Import), New customs House, New Delhi)   M/s Spectro Lab Equipments Pvt. Ltd. versus Commissioner of Customs   APPEARANCE: Ms. Reena Khair and Shri Shubham Jaiswal, Advocates for the Appellant Shri Rakesh Kumar, Authorized Representative for the Department CORAM: HON’BLE MR. JUSTICE DILIP GUPTA, PRESIDENT HON’BLE MR. P. V. SUBBA RAO, MEMBER (TECHNICAL) [...]

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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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Voltamp Transformers Ltd VERSUS C.C.E. &  S.T.-Vadodara-ii

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 Excise Appeal No. 609 of 2012 – SM   (Arising out of OIA-COMMR-A-/262/VDR-II/2012 dated 01/05/2012 passed by Commissioner of Central Excise, CUSTOMS (Adjudication)-VADODARA-II) Voltamp Transformers Ltd VERSUS C.C.E. & S.T.-Vadodara-ii WITH   Excise Appeal No. 13706 of 2013 – SM   (Arising out of OIA-PJ/283/VDR-II/2013-14 dated 14/08/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal)) [...]

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HINDUSTAN UNILEVER LTD VERSUS  C.C.-MUNDRA

Customs, Excise & Service Tax Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO. 3 Customs Appeal No. 10463 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner of CUSTOMS-AHMEDABAD)   HINDUSTAN UNILEVER LTD VERSUS  C.C.-MUNDRA WITH    Customs Appeal No. 10464 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner of CUSTOMS-AHMEDABAD) HINDUSTAN UNILEVER LTD Appellant Unilever House B1 4047 Taxation Dept, B D Sawant Marg Chakala Andheri East Mumbai Mumbai, Maharashtra VERSUS   C.C.-MUNDRA ……Respondent Office Of The Principal Commissionerate Of Customs, Port User Buld. Custom House Mundra, Mundra Kutch, Gujarat – 370421 AND   Customs Appeal No. 10462 of 2021 (Arising out of OIA-MUN-CUSTM-000-APP-177-180-20-21 dated 22/03/2021 passed by Commissioner [...]

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KUMAR IMPEX  VERSUS C.C.-JAMNAGAR(PREV)

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3 CUSTOMS Appeal No.10903 of 2022 [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-117-22-23 dated 25.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] KUMAR IMPEX  VERSUS C.C.-JAMNAGAR(PREV)   APPEARANCE: Sh. H. K Hirani, Consultant for the Appellant Sh. Vijay G. Iyengar, Superintendent (Authorized representative) for the Respondent   [ CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU   Final Order No.A/11108 / 2023         RAJU DATE OF HEARING: 17.01.2023 DATE OF [...]

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KVS TRADERS VERSUS  C.C.-JAMNAGAR(PREV)

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 CUSTOMS Appeal No. 10904 of 2022   [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-114-22-23 dated 23.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] KVS TRADERS VERSUS  C.C.-JAMNAGAR(PREV) WITH   CUSTOMS Appeal No. 10905 of 2022-DB   [Arising out of Order-in-Original/Appeal No JMN-CUSTM-000-APP-115-22-23 dated 23.08.2022 passed by Commissioner of CUSTOMS-AHMEDABAD] A K FASHIONS …Appellant 5328 1st Floor Hardhiyan Singh Road Karol Bhag New Delhi-110005 VERSUS   C.C.-JAMNAGAR(PREV) …Respondent Sharda House…Bedi Bandar Road, [...]

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Riddhi Siddhi Construction VERSUS C.C.E. &  S.T.-VADODARA-II

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad   REGIONAL BENCH- COURT NO.3   Service Tax Appeal No.13939 of 2013 (Arising out of OIA-VAD-EXCUS-002-APP-442-13-14 dated 14/10/2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-I( Appeal))   Riddhi Siddhi Construction VERSUS C.C.E. & S.T.-VADODARA-II   WITH Service Tax Appeal 10115 of 2016 (Riddhi Siddhi Construction) Service Tax Appeal 10851 of 2016 (Riddhi [...]

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Chiron Behring Vaccines Pvt Ltd VERSUS C.C.E. & S.T.-Surat-ii

Customs, Excise & Service  Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.3 Excise Appeal No.13608 of 2013 (Arising out of OIA–CCEA-SRT-II/SSP-145/2013-14/U/S35-3—FINALORDER- dated 31/07/2013 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-II)   Chiron Behring Vaccines Pvt Ltd VERSUS C.C.E. & S.T.-Surat-ii   APPEARANCE: Shri Sanjeev Nair, Advocate for the Appellant Shri Sanjay Kumar, Superintendent (AR) for the Respondent CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 11107 /2023   RAMESH NAIR DATE OF HEARING: 20.03.2023 DATE OF DECISION: 03.05.2023     The issue involved is whether the impugned order was correct in [...]

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Makson Foods Pvt Ltd VERSUS C.C.E. & S.T.-Bhavnagar

Customs, Excise & Service  Tax Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.3 Excise Appeal No.12933 of 2013 (Arising out of OIA-67-69/2013/BVR/SKS/COMMR-A/AHD dated 30/05/2013 passed by Commissioner of Central Excise-BHAVNAGAR)   Makson Foods Pvt Ltd VERSUS C.C.E. & S.T.-Bhavnagar WITH Excise Appeal No.12934 of 2013 (Arising out of OIA-67-69/2013/BVR/SKS/COMMR-A/AHD dated 30/05/2013 passed by Commissioner of Central Excise-BHAVNAGAR) Makson Confectionary Appellant Rajkot Highway Road, Surendranagar, Gujarat VERSUS C.C.E. & S.T.-Bhavnagar …….Respondent Plot No.6776/B-1…Siddhi Sadan, Narayan Upadhyay Marg, Beside Gandhi Clinic, Near Parimial Chowk, Bhavnagar, Gujarat-364001 AND   Excise Appeal No.12935 of 2013 (Arising out of OIA-67-69/2013/BVR/SKS/COMMR-A/AHD dated 30/05/2013 passed by Commissioner of Central Excise-BHAVNAGAR) Makson Pharmaceuticals Pvt Ltd Appellant Rajkot [...]

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Makson Pharmaceuticals (i) Pvt Ltd VERSUS C.C.E. &  S.T.-Bhavnagar

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.3 Excise Appeal No.1234 of 2011   (Arising out of OIO-14-28/BVR/COMMISSIONER/2011 Commissioner of Central Excise-BHAVNAGAR) dated 19/07/2011 passed by Makson Pharmaceuticals (i) Pvt Ltd   VERSUS C.C.E. & S.T.-Bhavnagar     WITH Excise Appeal No.1273 of 2011 (Arising out of OIO-14-28/BVR/COMMISSIONER/2011 dated 19/07/2011 passed by Commissioner of Central Excise-BHAVNAGAR) C.C.E. & S.T.-Bhavnagar Appellant Plot No.6776/B-1. Siddhi Sadan, Narayan Upadhyay Marg, Beside Gandhi Clinic, Near Parimial Chowk, Bhavnagar, Gujarat-364001 VERSUS Makson Pharmaceuticals (i) Pvt Ltd [...]

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USV PVT LTD VERSUS C.C.E. &   S.T.-DAMAN

Customs, Excise & Service Tax  Appellate Tribunal West Zonal Bench At Ahmedabad REGIONAL BENCH- COURT NO.3 Excise Appeal No.10783 of 2022 (Arising out of OIA-CCESA-SRT-APPEAL-PV-060-2022-23 dated 20/07/2022 passed by Commissioner of Central Excise, Customs and Service Tax-SURAT-I)   USV PVT LTD VERSUS C.C.E. & S.T.-DAMAN   APPEARANCE: Shri Hasit Dave, Advocate for the Appellant Shri Rajesh Agarwal, Superintendent (AR) for the Respondent   CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. C.L. MAHAR   Final Order No. A/ 11082 /2023         RAMESH NAIR DATE OF HEARING: 20.04.2023 DATE OF DECISION: 02.05.2023     The Brief facts of [...]

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Decorative Sleeves Pvt Ltd VERSUS  C.C.E. & S.T.-Vadodara-ii 

CUSTOMS, EXCISE & SERVICE TAX  APPELLATE TRIBUNAL   WEST ZONAL BENCH AT AHMEDABAD   REGIONAL BENCH – COURT NO. 03 SERVICE TAX Appeal No. 11138 of 2013-DB   [Arising out of Order-in-Original/Appeal No PJ-436-VDR-II-2012-13 dated 12.02.2013 passed by Commissioner of Central Excise, Customs and Service Tax-VADODARA-II] Decorative Sleeves Pvt Ltd VERSUS  C.C.E. & S.T.-Vadodara-ii  APPEARANCE: Shri Dhaval K Shah, Advocate for the Appellant Shri. Kalpesh P Shah, Assistant Commissioner (Authorized Representative) for the Respondent     CORAM: HON’BLE MEMBER (JUDICIAL), MR. RAMESH NAIR HON’BLE MEMBER (TECHNICAL), MR. RAJU     FINAL ORDER NO. A/11118 / 2023   RAJU DATE OF HEARING:18.01.2023 DATE OF DECISION: 03.05.2023     This appeal has been filed by M/s. Decorative [...]

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