Customs, Excise And Service Tax Appellate, New Delhi Judgments 2025

Tribunals and Commissions30 Jan 2025Allowed

Aptive Components India Privatelimited @APPELLANT @Hash Additional Director General Re (Adjudiction), Directorate General of GST Intelligence New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1582

Central Excise Act, 1944 - Section 4, 41(b)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Rule 6, 11li>Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule

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Tribunals and Commissions29 Jan 2025Allowed

M/s Spectro Lab Equipments Pvt. Ltd. @APPELLANT @Hash Commissioner of Customs @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1581

Customs Act, 1962 - Section 28AA, 28(4), 28(5), 108, 114A, 114AA, 127B, 127(C)

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Tribunals and Commissions29 Jan 2025Dismissed/Allowed

M/s Sarvatra International @APPELLANT @Hash Commissioner of Customs, ICD @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1580

Customs Act, 1962 - Section 28(1), 108, 111(m), 112, 114ACentral Excise Act, 1944 - Section 14

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Tribunals and Commissions29 Jan 2025Allowed

M/s Siddhachalam Exports Pvt. Ltd. @APPELLANT @Hash The Commissioner of Customs (ICDs) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1579

Customs Act, 1962 - Section 18, 27A, 51, 74, 75, 75A, 75(2), 110ACustoms, Central Excise Duties and Service Tax Drawback Rules, 1995 - Rule 13, 13(2), 13(5)

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Tribunals and Commissions28 Jan 2025Allowed/Dismissed

Principal Commissioner of Customs (Imports) @APPELLANT @Hash M/s Secure Meters Ltd. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1578

Customs Act, 1962 - Section 2(2), 2(25), 2(26), 12, 17, 28, 28AA, 28(4), 111(m), 112, 114A, 114AA, 128, 142

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Tribunals and Commissions28 Jan 2025Allowed

S B International @APPELLANT @Hash Commissioner, Customs-New Delhi (ICD TKD) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1577

Customs Act, 1962 - Section 46(4), 108, 110, 112, 112(a), 128(i)

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Tribunals and Commissions28 Jan 2025Allowed

Freudenberg-Nok Private Limited @APPELLANT @Hash Adjudication Directorate General (Adjudication) Directorate General of GST Intelligence-New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1576

Central Excise Act, 1944 - Section 4, 41(b)Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000 - Rule 6, 11Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule

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Tribunals and Commissions28 Jan 2025Allowed

M/s Mubea Automative Components India Pvt Ltd @APPELLANT @Hash Adjudication Directorate General (Adjudication) Directorate General of GST Intelligence-New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1575

Central Excise Act, 1944 - Section 4, 41(b)Customs Valuation (Determination of Price of Imported Goods) Rules, 1988 - Rule 6, 9(1)(b)(iv)Customs Valuation (Determination of Price of Imported Goods) Rules, 2007 - Rul

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Tribunals and Commissions28 Jan 2025Dismissed

M/s. Container Corporation of India Ltd. @APPELLANT @Hash Commissioner of Customs (Appeals) @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1574

Customs Act, 1962 - Section 2(25), 28, 45, 45(2)(b), 45(3), 108, 110, 111(d), 117, 124Handling of Cargo in Customs Areas Regulations, 2009 - Regulation 6, 6(1)(f), 6(i), 6(j)

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Tribunals and Commissions27 Jan 2025Allowed

M/s Unicorn World Logistics @APPELLANT @Hash Commissioner of Customs Airport & General New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1573

Customs Broker Licensing Regulation, 2018 - Regulation 10(n)

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Tribunals and Commissions24 Jan 2025Allowed

M/s Shriram Rayons @APPELLANT @Hash Commissioner of CGST & Central Excise, Udaipur @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1572

Finance Act, 1994 - Section 65B(44), 66D, 75, 77(2)Cenvat Credit Rules, 2004 - Rule 9(1)

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Tribunals and Commissions24 Jan 2025Allowed

M/s. General Manager, GMTD, BSNL @APPELLANT @Hash Commissioner of CGST, Customs & Central Excise - Dehradun @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1571

Central Excise Act, 1944 - Section 2(f)Cenvat Credit Rules, 2004 - Rule 2(I), 3, 3(5A), 3(5A)(b), 4(2)(a), 6(3), 9(5), 14

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Tribunals and Commissions24 Jan 2025Allowed

M/s. V S Bhagwati Shipping @APPELLANT @Hash Commissioner of Customs - New Delhi @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1570

Customs Act, 1962 - Section 108, 138CIndian Evidence Act, 1882 - Section 24, 25, 79Indian Penal Code, 1862 - Section 107

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Tribunals and Commissions23 Jan 2025Allowed

M/s. Sahara Ex-Servicemen Welfare Co-operative Society Ltd. @APPELLANT @Hash Commissioner of CGST, Customs and Central Excise - Alwar @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1569

Finance Act, 1994 - Section 65B(37), 78

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Tribunals and Commissions22 Jan 2025Allowed

M/S Aaditya Constructions @APPELLANT @Hash Principal Commissioner of CGST-Raipur Chhattisgarh @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1568

Finance Act, 1994 - Section 65(50a), 65(105), 65(105)(zzq), 65(105)(zzzza), 73, 76, 77, 78

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Tribunals and Commissions21 Jan 2025Allowed

M/s. Sudhir Road Lines @APPELLANT @Hash Commissioner of Central Excise and CGST, Jaipur I @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1567

Finance Act, 1994 - Section 65(105)(zzzzj), 66D, 73, 73(2), 75, 78Constitution of India, 1950 - Articles 269(1), 286, 286(3), 366, 366(29A)Constitution (Forty-sixth Amendment) Act, 1982 - Articles 366(29A)

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Tribunals and Commissions17 Jan 2025Allowed

PVC Heights Company @APPELLANT @Hash The Principal Commissioner of Customs, ICD @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1566

Customs Act, 1962 - Section 14(1), 14(1A), 108, 111(l), 111(m), 114A, 114AAIndian Evidence Act, 1872 - Section 24Customs Valuation Rules 2007 - Rule 1(3), 3, 4, 4(2), 12

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Tribunals and Commissions17 Jan 2025Allowed

Commissioner of Customs, Indore @APPELLANT @Hash M/s. Pratibha Syntex Ltd. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1565

Customs Act, 1962 - Section 111(m), 112(a), 114A, 117

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Tribunals and Commissions17 Jan 2025Allowed

M/s. Bhopal Crane Trading Co. @APPELLANT @Hash Commissioner of Customs, Central Excise and Service Tax - Bhopal @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1564

Finance Act, 1994 - Section 65(105)(zzzzj), 67(2), 70, 73, 73(1), 75, 76, 77(1)(a), 77(1), 77(2), 78Central Excise Act, 1944 - Section 14Andhra Pradesh Goods and Services Tax Act, 2017 - Section 5E

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Tribunals and Commissions15 Jan 2025Dismissed

Commissioner of CGST & Central Excise, Jaipur I @APPELLANT @Hash M/s. Lotus Cons Build Technocrate Pvt. Ltd. @RESPONDENT

Customs, Excise And Service Tax Appellate, New Delhi · (2025) 01 CESTAT CK 1563

Finance Act, 1994 - Section 44AD, 65B(44), 65B(51), 65(88), 65(89), 65(105)(v), 68(2), 70, 72, 77, 78, 78(1)Customs Excise & Service Tax Appellate Tribunal (Procedure) Rules, 1992 - Rule 13Service Tax Rules, 1994 -

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Customs, Excise And Service Tax Appellate, New Delhi judgments, 2025