CESTAT

CESTAT Order – M/s Gahoi Tobacco Products Pvt. Ltd. vs. CCE Central Excise Appeal No. 51753 Of 2023 and 51754 of 2023

The Tribunal allowed both excise appeals of M/s Gahoi Tobacco Products Pvt. Ltd. and its ex‑Managing Director, setting aside the Commissioner’s de novo order on the ground of limitation and invalid service of show cause notice (SCN).​ Facts and background Service of SCN and limitation Decision Download Final Order Click Here For Other Legal Notes Click Here

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CESTAT

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…

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CESTAT

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…

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CESTAT

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…

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CESTAT

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…

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BHARTI AIRTEL LIMITED vs. PRINCIPAL COMMISSIONER OF CUSTOMS (ACC IMPORT)-NEW DELHI

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…

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