Search Results for "Customs and Central Excise Department"

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case Against SEBI. Regulatory fees collected under SEBI Act, 1992 are statutory levies, not consideration for taxable service under Finance Act, 1994.

The Principal Commissioner of CGST & Central Excise, Mumbai East, filed an appeal under Section 35(G) of the Central Excise Act, 1944 against the orde...

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Supreme Court Upholds Promote Inspectors in Seniority Dispute Under Central Excise Recruitment Rules. Inter Se Seniority Must Be Fixed Based on 1959 and 1986 Office Memoranda with Quota Rule Compliance, Rejecting High Court's View on Vacancy Register Irrelevance.

The dispute originated from seniority fixation among Inspectors of Central Excise, recruited through direct recruitment and promotion under the Centra...

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Bombay High Court Allows Union of India's Petition Against Interest Demand on Differential Customs Duty for Goods Imported Prior to Introduction of Section 28AA of Customs Act, 1962. The Court held that interest under Section 28AA cannot be levied retrospectively for imports completed in 1986-1987.

The Union of India, through the Controller of Stores, Central Railway, filed a writ petition challenging an order-in-original dated 5 July 2006 and su...

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Bombay High Court Allows Appeal Against Tribunal's Predeposit Order in Central Excise Case — Prima Facie Case for Total Waiver Established. Structural glazing, once erected, becomes immovable property and is not excisable under Heading 76.10 of Central Excise Tariff Act, 1985.

The appellant, MS Alumayer India Pvt. Ltd., is engaged in fabrication and erection of structural glazing. They purchase aluminum angles/profiles, glas...

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Bombay High Court Allows Revenue's Appeal in Central Excise Penalty Case — Tribunal Cannot Reduce Mandatory Penalty Under Section 11AC. Assessee Not Entitled to Benefit of Provisos for Payment of Duty and Interest After Show Cause Notice.

The case involves an appeal by the Commissioner of Central Excise against an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ...

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order in Central Excise Duty Evasion Case. Petitioner, a 100% EOU, cleared goods to DTA without permission and duty payment, leading to demand of Rs. 33,96,718/-.

The petitioner, M/s. Viva Herba Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing vegetable extracts, filed a writ petition under ...

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Bombay High Court Dismisses Petition Challenging Settlement Commission Orders in Customs Duty Under-Invoicing Case. Settlement Commission's Rejection of Settlement Application Upheld as Proper Exercise of Discretion Under Section 127H of Customs Act, 1962.

The petitioner, M/s Paul Industries, imported electronic goods during 1995-96 and was issued a show cause notice on 11th June 1999 by the Directorate ...

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Bombay High Court Allows Writ Petition Challenging Interest Demand Under Section 28AA of Customs Act, 1962. Interest on Delayed Payment of Duty Held Payable Only After Crystallization of Duty Liability by Supreme Court Decision.

The petitioner, M/s. M.J. Exports Pvt. Ltd., imported 53 Haemodialysis Machines and accessories under an Open General License and claimed exemption un...

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Bombay High Court Allows Appeals in Central Excise Classification Dispute — M/s. Tien Yuan India Pvt. Ltd. v. Commissioner of Central Excise. Classification of plastic components under Chapter 39 of Central Excise Tariff Act, 1985 upheld over Chapter 84.

The appellant, M/s. Tien Yuan India Pvt. Ltd., was engaged in the manufacture of plastic components used in textile machinery. The Commissioner of Cen...