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Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

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Madras High Court Dismisses Department's Appeal in Customs DFIA Scheme Conversion Case. Circular No.36/2010 Held Directory, Not Mandatory, Allowing Amendment of Shipping Bills Beyond Time Limit.

The case involves appeals filed by the Commissioner of Customs (Export) against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Supreme Court Dismisses Revenue's Appeal in Central Excise Valuation Case Due to Incorrect Adoption of Highest Price. Valuation Must Be Based on Most Conservative Price Under Rule 6(b)(i) of Central Excise Rules, 1994, as Per Precedents on Normal Wholesale Cash Price.

The Supreme Court of India heard an appeal filed by the revenue against an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Classification Dispute. Construction of Shiv Chatrapati Sports Complex Held Not 'Commercial or Industrial Construction' Under Section 65(25b) of Finance Act, 1994.

The Commissioner of Central Excise & Service Tax, Pune-III filed an appeal under Section 35G(1) of the Central Excise Act, 1944 against the order date...

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High Court of Karnataka Allows Appeal Against CESTAT Order in Service Tax Case — Limitation Bar Not Applicable. The court held that the Tribunal erred in dismissing the appeal on limitation grounds when the appeal was filed within the prescribed period under Section 85 of the Finance Act, 1994.

The petitioner, M/s. Practice Strategic Communications India Private Limited, a company providing management services, was issued a show cause notice ...

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Bombay High Court Dismisses Appeal Against Prohibitory Order Under Regulation 21 of CHALR, 2004 — No Appeal Lies to CESTAT. Regulation 22(8) of CHALR, 2004 is Not Ultra Vires the Customs Act, 1962.

The appeal arises from a decision of the CESTAT dated 2 January 2013, which held that an appeal is not maintainable against an order passed under Regu...