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Bombay High Court Quashes Orders Rejecting Condonation of Delay in Customs and Central Excise Appeals; Directs Fresh Consideration. Appellate Authorities Failed to Exclude Time Taken in Prosecuting Writ Petitions Before Filing Statutory Appeals, as Required Under Section 14(2) of Limitation Act, 1963.

The judgment arises from two writ petitions filed under Article 226 of the Constitution of India before the Bombay High Court. The lead petition, WP N...

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Bombay High Court Allows Appeal Against CESTAT Order Dismissing ROM Application as Time-Barred. Time Limit Under Section 129B(2) of Customs Act, 1962 Applies Only to Suo Moto Rectification, Not to Applications Filed by Parties.

The appellant, M/s. Allied Fibers Ltd., imported capital goods between October 1994 and September 1995. A show cause notice was issued on 24.03.1998 d...

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Supreme Court Allows Appeal in Customs Valuation Case — Sequential Application of Valuation Rules Mandatory. Rule 7 and Rule 9 of Customs Valuation Rules, 2007 Cannot Be Applied Without First Considering Rules 4 and 5 for Identical or Similar Goods.

The case involves appeals by M/s. Diyas Mantra Lighting Private Limited and its directors against orders of the Principal Commissioner of Customs (Pre...

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Bombay High Court Allows Revenue's Appeal in Service Tax Case on Leasing of Wagons to Railways. Leasing of Wagons to Railways Constitutes 'Supply of Tangible Goods Services' Under Section 65(105)(zzzzj) of Finance Act, 1994.

The Commissioner of CGST, ST & Central Excise filed an appeal under Section 35G of the Central Excise Act, 1944, challenging the order dated 05/04/201...

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Supreme Court Hears Revenue's Challenge Against CESTAT Order Setting Aside Service Tax Demand on Oil Companies for CNG Sale. Dispute Concerns Classification of CNG Sale by BPCL and HPCL as Business Auxiliary Service under Section 65(19) of Finance Act, 1994.

The present civil appeals before the Supreme Court, filed by the Commissioner of Service Tax, Mumbai, under Section 35L(b) of the Central Excise Act, ...

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Bombay High Court Examines Rejection of Settlement Applications by Customs Settlement Commission for Non-Compliance with Section 127B of Customs Act, 1962. Petitioners Argued That Non-Payment of Interest Under Repealed Section 28AB Could Not Be Ground for Rejection, and Orders Were Arbitrary.

The petitioners, a father-son duo engaged in importing old and used cranes, faced three show cause notices issued by the Directorate of Revenue Intell...

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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Pipeline Laying — Laying of Pipelines for Water Supply Project Falls Under 'Erection, Commissioning or Installation Service' and Is Taxable Under Finance Act, 1994.

The appeal was filed by the Commissioner of Service Tax, Mumbai-VII Commissionerate, under section 35G of the Central Excise Act, 1944 read with Finan...

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Bombay High Court Allows Customs Appeal Against Tribunal Order Setting Aside Suspension of CHA License. Commissioner's Suspension Order Under Regulation 21(2) of CHALR, 2004 Upheld as Reasonable and Not Requiring Prior Show Cause Notice.

The Union of India, through the Commissioner of Customs (General), filed an appeal under Section 130 of the Customs Act, 1962 against an order dated 1...