Customs Appeal No. 54927 OF 2023 (Hemendra Rai vs. Commissioner of Customs (Import))
The CESTAT allowed three connected appeals by Hemendra Rai, Rajiv Shewaramani and Aditya Gupta, set aside penalties imposed on them for alleged involvement in undervaluation of imported furniture via parallel invoices, as authorities improperly relied on retracted section 108 statements and un-certified email printouts without following sections 138B/138C procedures. Background Key Procedural Issues Reliance on…
CUSTOMS APPEAL NO. 51748 OF 2021 (Hanon Climate Systems India Pvt. Ltd. vs. Commissioner of Customs, ICD Delhi)
The CESTAT allowed the appeal of Hanon Climate Systems India Pvt. Ltd., set aside the re-classification of imported aluminum tubes, pipes, profiles and RD tanks under CTH 8708, restored the original classification under CTH 7604/7608/7616, and quashed the duty demand under section 28(4), interest and penalties under sections 114A/114AA. Background Classification Dispute Goods Appellant’s Classification…
Service Tax Appeal NO. 50539 OF 2022 (M/s Mitsui Prime Advanced Composites India Pvt Ltd Vs. CCE Jaipur)
CESTAT New Delhi Principal Bench, in Final Order No. 50085/2026 dated January 20, 2026, allowed the appeal of Ms Mitsui Prime Advanced Composites India Pvt Ltd (Neemrana, Rajasthan) against service tax on ocean freight under reverse charge in CIF imports. The tribunal set aside the Commissioner (Appeals), Jaipur’s order confirming tax, interest, and penalty. Background…
7 Ways to Make Your Life Divine and Fulfilling
Life’s true essence lies not in material pursuits but in aligning with divine purpose—a harmonious blend of spiritual awakening, purposeful action, and inner peace. Drawing from ancient wisdom and modern insights, here are 7 transformative ways to infuse divinity into daily existence, fostering fulfillment that transcends fleeting joys. Embrace these, and watch ordinary moments bloom…
Customs Appeal No. 50911 of 2025 (M/s. Yash Oro India Private Limited vs. Commissioner of Customs)
The Tribunal allowed the appeal of M/s Yash Oro India Pvt. Ltd., set aside the demand of customs duty, interest, redemption fine and penalty, and held that the importer could validly claim LDC exemption on gold dore imports under Notification 96/2008-Cus despite the DGFT licence mentioning Notification 12/2012/50/2017, as long as the licence itself remained…
CUSTOMS APPEAL NO. 50033 OF 2024 (BHARTI AIRTEL LIMITED vs. PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT)-NEW DELHI
Summary The order allows Bharti Airtel’s appeal, holds that the imported Juniper router cards are “parts” classifiable under CTI 8517 70 90, and sets aside the demand, interest, penalty, and extended limitation. Case background Goods and rival classifications Tribunal’s reasoning on classification Limitation, penalty, and demand Final operative order Download Final Order Click Here For…
Sakat Chaturthi: A Celebration of the Moon in Hinduism
Sakat Chaturthi (also called Sakat Chauth or Magha Sankashti Chaturthi) is a Hindu vratasth day devoted to Lord Ganesha and closely tied to the worship of the moon, where the fast is broken only after moonrise and darshan of Chandra. It is especially observed by mothers for the well‑being, protection, and prosperity of their children,…
5 Essential Tips from Gunalan Kamalini’s Success Story
Gunalan Kamalini, the 17-year-old sensation from Madurai, Tamil Nadu, has captured the imagination of Indian cricket fans with her meteoric rise. From a national-level roller skater sidelined by injuries to a senior India women’s team debutant in the T20I series against Sri Lanka (December 2025), Kamalini’s journey is a masterclass in resilience, adaptability, and relentless…
How to Predict Gold Prices for the Next Decade?
Gold has long been humanity’s ultimate safe-haven asset, a store of value spanning millennia. As of December 2025, spot gold prices hovers around $2,700 per ounce, up 35% year-over-year amid geopolitical tensions and inflation fears. Predicting its trajectory through 2035 requires blending technical analysis, fundamental drivers, macroeconomic indicators, and sentiment gauges. While no forecast is…
Bangladesh: Not a Safe Haven for Hindu Minorities?
Bangladesh, with its 90% Muslim majority, has long projected an image of religious harmony rooted in Bengali syncretism. However, for its Hindu minority—now reduced to about 8% of the population (down from 22% at Partition)—life has become increasingly precarious. Reports of violence, land grabs, forced conversions, and systemic discrimination paint a grim picture, challenging the…
