Home Highlights April 2016 Year 2016 This

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1. Levy of Penalty u/s 112 - Scope of the show cause notice - The CESTAT noted that, no show cause notice has been issued proposing the demand of differential duty or the...

2. Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III,...

3. Clandestine removal of goods denied CENVAT credit. Liability for duty, interest, and penalty from FY 2007-08 to 2011-12 assessed. Differential duty demand of Rs....

4. Duty demand u/s 28(1) of Customs Act, 1962, upon importer and transferee of license issued by DGFT - Liability of transferee for fraudulently obtained license - Levy of...

5. Demand beyond normal period of limitation - Whether waiver of penalty u/s 80 would mean that no demand can be confirmed beyond the normal period of limitation - stay...

6. Commissioner cannot go beyond the provisions applicable at the time of occurrence of offence - AT

7. Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum...

8. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

9. CENVAT Credit - duty paying documents - demand based on audit conducted by the departmental audit team - it was not open to the department to go beyond the proposition...

10. Demand of custom duty and imposition of penalty - non payment of duty on slop/waste Oil of foreign origin - The Tribunal noted that the waste oil collected during...

11. Misdeclaration of imported polished marble slabs as unpolished slabs. Excess quantity found during physical verification. Customs duty demanded along with interest and...

12. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

13. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

14. Levy of penalty u/s 76 - Power of Commissioner (appeals) to impose penalty - It is found that the impugned order has travelled beyond the OIO because in the OIO, the...

15. Classification of imported goods - Narrow Woven Fabric Webbing - The tribunal noted that the appellant's actions in misclassifying goods from a specific country...