#cestat

The film industry is a complex chain ending with the management of intellectual property rights. With the introduction of service tax on intellectual property and business-related services in the Finance Act, 1994 (act), their classification and tax liability are frequently disputed. Manisha SinghPartnerLexOrbis In Play House Motion Pictures Private Limited v Commissioner of Central Excise,…

CESTAT ruling that customs cannot deny duty exemptions on classification grounds

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory” Dated: 24.02.2025 CESTAT ruling that customs cannot deny duty exemptions on classification grounds The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled in favor of M/s Svam Toyal Packaging Industries Pvt. Ltd., setting aside a customs duty demand of ₹21.43 crore…

CESTAT Kolkata reduced redemption fine and penalty in M/s Sarah International’s restricted import case of used clothing

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory” Dated: 12.02.2025 CESTAT Kolkata reduced redemption fine and penalty in M/s Sarah International’s restricted import case of used clothing The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, upheld a ruling in favor of M/s Sarah International, confirming a 10% redemption…

FTA benefit denied based on intelligence is not sustainable when further investigation was not done says CESTAT Ahmedabad

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory” Dated: 23.01.2025 FTA benefit denied based on intelligence is not sustainable when further investigation was not done says CESTAT Ahmedabad The Customs, Excise & Service Tax Appellate Tribunal ruled in favor of D.P. Chocolates, overturning Customs’ denial of FTA benefits on imported cocoa…

"CESTAT Mumbai Quashes Customs Duty Demand Over Reclassification Dispute"

“Indirect Tax I Indirect Tax Litigation I Customs & FTP I Central Licensing I Arbitration I Advisory” Dated: 16.01.2025 “CESTAT Mumbai Quashes Customs Duty Demand Over Reclassification Dispute” CESTAT Mumbai delivered a significant judgment in a case involving Schaeffler India Ltd., addressing the reclassification of automotive parts under the Customs Tariff Act. The tribunal set aside the…

Compilation of Decided Customs Cases-Pro Industry with Downloadable Links for Readers

 “Indirect Tax I Customs I Arbitration I Advisory I Central Licensing I Litigation support” Dated: 24.12.2024 Compilation of Decided Customs Cases-Pro Industry Background & Introduction: Indirect taxes and customs duties are pivotal in shaping global trade and fiscal policies. This compendium serves as an essential resource for understanding the complexities and nuances of customs law.…

Govt. of India amends Export duty on some variety of rice

“Indirect Tax I Arbitration I Customs & FTP I Advisory I Litigations” Dated: 23.10.2024 Govt. of India amends Export duty on some variety of rice Variety of Rice in the table which were amended by Notification no 44/2024 of CBIC on 22nd October 2024. 16A10061090Rice in the huskNIL26B10062000Husked (Brown) RiceNIL36C10063010Rice, ParboiledNIL Variety of Rice with NIL Export duty as per…

CESTAT Delhi Ruling: Vodafone Classification Appeal Allowed

“Indirect Tax I Arbitration I Insolvency Advisory I Litigations” Dated: 08.07.2024 CESTAT sets aside the Order of the Principal Commissioner of Customs- Appeal of Vodafone allowed in the matter of Classification of goods Customs Appeal No. 51167 of 2020 is being heard by the Customs, Excise & Service Tax Appellate Tribunal in New Delhi. The appellant, Vodafone Idea Limited, is challenging the…