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1. Rule 6(A) requires filing separate appeals for each order-in-original. In a case involving multiple Bills of Entry, if a common order-in-appeal disposed of appeals...

2. Levy of late fee charges - delay in filing the bill of entry - sufficient reason for delay in filing the bill of entry was shown or not - Since necessary amendments have...

3. The central issue revolves around the maintainability of a single appeal filed by the Revenue against multiple Bills of Entry. As per Rule 6(A) of the CESTAT Procedure...

4. Refund of amount with interest from the date of levy till final payment at the rate of 15% per annum - petitioners did not challenge the assessment order under three...

5. MEIS scheme - conversion of the EPCG shipping bill into the EPCG­ cum­ Drawback shipping bill - Since in the present case, the amendment of shipping bills by converting...

6. The case pertains to the assessment of duty on a vessel and its ship stores during import. The key points are: freight, either actual or at 20% of FOB value, was...

7. Levy of penalty - late filing to bill of entry - since the Customs Official did not clear the goods under exemption, the appellant had no option but to file bill of...

8. Levy of late fee - late filing of Bill of Entry - after obtaining the order of cancellation of earlier Bill of Entry, the new Bill of Entry has been filed within three...

9. Refund of IGST - Zero Rated Supplies - wrong column selected in the shipping bill - the excess drawback on account of availing of CENVAT credit facility had been repaid...

10. Seeking release of the consignment - sale of goods after import - seeking cancellation of the previous bill of entry filed with the customs, and permit the Petitioner to...

11. Refund claim - rejection of refund on the ground that no appeal was filed - In the present case, the Revenue admittedly, amended the Bills of Entry by re-assessing the...

12. One appeal filed by the Revenue against 7 Bills of Entry is not maintainable. As per Rule 6(A) of the CESTAT Procedure Rules, 1982, when the Commissioner (Appeals)...

13. Duty Drawback claim rejected for non-Basmati Rice export, appellant argued not filing drawback shipping bill due to reasons beyond control. Tribunal held Commissioner...

14. Rejection of the request for conversion of free shipping bills to drawback shipping bills - The request for conversion of free shipping bills to drawback shipping bills...

15. Refund - even if the Department assessed the shipping bills, for the ductile iron spun pipes, attracting Notification No.66/2008-Cus, the right course of remedy would...