Bill of Entry Archives

Counter vailing duty on machines for areca nuts

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Adjudicating authority cannot go beyond show-cause notice’; CESTAT sets aside order demanding Countervailing Duty on areca nuts processing machines

“Adjudicating authority has travelled beyond the classification proposed in the show-cause notice by classifying the product under a classification which was neither claimed by the appellant nor was proposed in the said notice.”

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Penal charges for late filing of Bill-of-Entry waived; Tribunal allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed against the Order-in-appeal passed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No need to challenge assessment order separately where duty paid under protest

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): A Division Bench of Sulekha Beevi C.S. (Judicial Member) and Anil G. Shakkarwar (Technical

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Requirement of mens rea is a sine qua non for imposing a penalty on Customs Broker under Ss. 112 and 114AA of the Customs Act

Customs, Excise and Service Tax Tribunal (CESTAT): Justice P. Dinesha (Judicial Member) allowed the appeal filed by a shipping company against the