CESTAT Monthly Round Up: June 2024

Minimum Import Price Paid On Prime Pre-painted Steel Coils; CESTAT Quashes Redemption Fine, PenaltyCase Title: M/s Hindustan Distributors Versus Commissioner of Customs, LudhianaThe Chandigarh Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the minimum import price (MIP) paid on prime pre-painted steel coils is not payable; therefore, a redemption fine and penalty are not payable.Royalty Not Includible In Transaction Value Of Imported Raw Materials To Demand Any Differential Customs Duty: CESTATCase Title: M/s. Valeo Friction Materials India Ltd. Versus Commissioner of CustomsThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the royalty is not included in the transaction value of the imported raw materials to demand any differential customs duty.Redemption Fine And Penalty Can Be Imposed On Re-export Of Prohibited Goods: CESTATCase Title: M/s. Scania Commercial Vehicles India Pvt. Ltd. Versus Commissioner of CustomsThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Section 125 enables the Customs Officer to grant an option to the owner or the person from whose possession the goods have been seized to pay a fine in lieu of confiscation. In an adjudication proceeding as in the present case these are the provisions which would come into play. If the owner gets the goods released after payment of redemption fine, he may either clear it for home consumption or re-export the same subject to the relevant rules. A permission granted for re-export on the basis of a request made by the owner of the goods is outside the purview of the adjudication proceedings.Aircraft Used Only For Providing Non-Scheduled Passenger Services Entitled For Customs Exemption: CESTATCase Title: Escorts Limited Versus Commissioner of Customs (Preventive)The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the aircraft used only for providing non-scheduled passenger services is entitled to customs exemption.Responsibility Of Customs Broker Does Not Include Keeping Continuous Surveillance On Client: CESTATCase Title: M/s Pushpanjali Logistics Versus Commissioner of Customs (Airport & General)The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 does not include keeping continuous surveillance on the client.No Service Tax Exemption On Race Tracks Not Meant For Public Use: CESTATCase Title: M/s. Paramount Infraventures Pvt. Ltd. Versus Commissioner of Service Tax – Delhi IIThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax exemption on race tracks is meant for public use.Deduction Of Trade Discount From Assessable Value Is Admissible On Sale Transactions: CESTATCase Title: Mahanagar Gas Ltd. Versus Commissioner of Central Excise, MumbaiThe Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the deduction of trade discount from assessable value is admissible on sale transactions.Service Tax Exemption On Services Of Providing Vehicles On Hire Basis To GTA: CESTATCase Title: M/s. Manak Chand Agarwal Versus Commissioner of Central Goods and Service Tax, Excise and Customs, UdaipurThe Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax exemption on services of providing vehicles on a hire basis to the Goods Transport Agency (GTA).Olectra Greentech Eligible For DFIA Scheme Benefits On Imported Lithium Ion Battery For Agriculture Tractor Export: CESTATCase Title: Principal Commissioner of Customs Hyderabad Versus M/s Olectra Greentech Ltd.The Hyderabad Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the assessee, Olectra Greentech, is eligible for Duty-Free Import Authorization (DFIA) Scheme benefits on imported lithium-ion batteries for agriculture tractor export.Mark Engraved On Gold Coins Is House Mark And Not Brand Name, No Excise Duty Payable: Chennai CESTATCase Title: M/s.AVR Swarnamahal Jewelry Limited Versus The Commissioner of CGST & Central ExciseThe Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that excise duty is not payable on the mark engraved on gold coins as it is just a house mark and not a brand name.No Service Tax Payable On Interest Income On Overdraft/Cash Credit Facilities: Kolkata CESTATCase Title: The Assam Cooperative Apex Bank Ltd. Versus Commr. of CGST, Customs & Central Excise, GuwahatiThe Kolkata Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has quashed the service tax demand on interest equivalent on overdraft or cash credit extended by cooperative banks.Penalty Can't Be...

CESTAT Monthly Round Up: June 2024

Mariya Paliwala

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