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CESTAT's Landmark Decision on Customs Classification of Multi-purpose Support Vessels Introduction The case of Hal Offshore Ltd. v. Commissioner of Customs (Import), Mumbai adjudicated by the...
CESTAT Establishes Flexibility in Conversion of Shipping Bills Under Section 149 of Customs Act, 1962 Introduction The case of Diamond Engg. (Chennai) P. Ltd. v. Commissioner of Customs,...
CESTAT Validates Proper Utilization of Cenvat Credit through Input Service Distributor: Castrol India Limited v. Commissioner Of Central Excise, Vapi Introduction The case of Castrol India Limited v....
CESTAT Establishes Jurisdictional Parameters for Imported vs. Smuggled Goods in Passenger Baggage under Customs Act Introduction The case of Shri Prakash Chandra Shantilal v. Cc Ahmedabad adjudicated...
Strict Compliance with Regulatory Timeframes in CHA Licence Suspension: Sharp Logistics Pvt. Ltd. v. Commissioner Of Customs Introduction The case of Sharp Logistics Pvt. Ltd. v. Commissioner Of...
Under-Valuation of Imported Goods: Insights from A.G. Incorporation v. Commissioner Of Customs, Delhi Introduction The case of A.G. Incorporation v. Commissioner Of Customs, Delhi adjudicated by the...
Enhanced Valuation Methodology for Aluminium Scrap Imports: Commissioner Of Customs v. Bharathi Rubber Lining Introduction The case of Commissioner Of Customs (Import), Nhava Sheva v. Bharathi Rubber...
CESTAT Establishes Rigorous Evidentiary Standards for Confirmation of Duty in Clandestine Removal Allegations Introduction The case of M/S Pan Parag India Ltd. (Formerly M/S Kothari Products Ltd.) v....
Clandestine Clearance and Presumption of Fact: Insights from Commissioner Of Central Excise v. Pithampur Alloys Casting Ltd. 1. Introduction The case of Commissioner Of Central Excise, Indore v. M/S....
Adc India Communications Ltd. v. The Commissioner Of Central Excise Bangalore: Establishing CENVAT Credit Eligibility Criteria Introduction The case of Adc India Communications Ltd. (Formerly Known...
Enhancement of Import Restrictions on Secondhand Photocopier Machines Unitech Enterprises v. Commissioner Of Customs, Chennai CESTAT Judgment, March 2, 2012 Introduction The case of Unitech...
Ensuring Evidentiary Robustness in Duty Evasion Cases: Kuber Tobacco v. Commissioner of C.EX., Delhi Introduction The case of Kuber Tobacco Products Ltd. v. Commissioner Of C.EX., Delhi adjudicated...
CESTAT Clarifies Validity of Export Valuation within DEPB Circular Parameters in Colourtex v. Commissioner of Customs Introduction The case of Colourtex v. Commissioner Of Customs, Kandla adjudicated...
CENVAT Credit and Job Work: Analyzing the Federal Mogul Goetze Decision Introduction The Federal Mogul Goetze India Ltd. v. Shri. M. Subramani case, adjudicated by the Central Excise and Service Tax...
Pushpak Metal Corpn. v. Commissioner of Customs: Upholding Transaction Value in Customs Valuation Introduction The case of Pushpak Metal Corpn. v. Commissioner of Customs, Kandla adjudicated by the...
Affirming the Burden of Proof and Evidentiary Standards in Clandestine Removal Cases: Insights from Vishwa Traders Pvt. Ltd. v. Commissioner Of C. Ex., Vadodara Introduction The case of Vishwa...
CESTAT Establishes Applicability of Rule 5 of Cenvat Credit Rules 2004 to Supplies Made to 100% EOUs: Implications for Cash Refunds Introduction The case of Elcomponics Sales Pvt. Ltd. v....
Clarification on Sales Tax Excess and Excise Duty Liability for Public Sector Undertakings Indian Oil Corporation Ltd. v. Commissioner of Central Excise, Ahmedabad Court: Central Excise and Service...
Valuation of Job-Worked Goods: Rolastar Pvt. Ltd. v. Commissioner Of Central Excise, Daman Introduction The case of Rolastar Pvt. Ltd. v. Commissioner Of Central Excise, Daman was adjudicated by the...
Clubbing of Separate Legal Entities for Central Excise Duty Rejected: CESTAT's Landmark Decision in Balsara Hygiene Products Ltd. v. Commissioner Of C. Ex., Vapi Introduction The case of Balsara...