Tribunals and Commissions23 Dec 2020Allowed
Shri Swarup Mondal @Hash Commr. Of Customs (Preventive), Kolkata
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0054
Customs Act, 1962 — Section 112, 123
COURT ARCHIVE
Customs, Excise And Service Tax Appellate Tribunal judgments, 2020
106 judgments · page 1 of 6
Tribunals and Commissions23 Dec 2020Partly Allowed
Shri Sanjay Kumar Agarwal, Proprietor Of M/s.Ocean International @Hash Commissioner Of Customs (Port), Kolkata
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0053
Customs Act, 1962 — Section 2(33), 111, 111(d), 112
Tribunals and Commissions23 Dec 2020Allowed/Dismissed
M/s. Northern Operating Systems Pvt Ltd @Hash C.C.,C.E. And S.T Bangalore (Adjudication)
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0021
Finance Act, 1994 — Section 65(68), 65(105), 65(105)(k), 65B(44), 66A, 67, 73(1), 75, 76, 77, 78, 80Income Tax Act, 1961 — Section 195(6)Cenvat Credit Rules, 2004 — Rule 3(1)Constitution Of India, 1950 — Article 366
Tribunals and Commissions22 Dec 2020Allowed
M/s. South Eastern Coalfields Ltd. Vs Commissioner Of Central Excise And Service Tax
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0016
Finance Act, 1994 — Section 65B, 66B, 65B(44), 66D, 66E, 66E(e), 67, 67(1), 68, 73, 73(1), 75Constitution Of India, 1950 — Article 366Indian Contract Act, 1872 — Section 2(d), 74
Tribunals and Commissions22 Dec 2020Allowed
M/s. MetLife Global Operations Support Center Private Limited Vs Commissioner, Service Tax
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0015
Finance Act, 1994 — Section 65, 65(105), 68(1), 68(2), 83, 93, 93(1)Central Excise Act, 1944 — Section 11BSpecial Economic Zones Act, 2005 — Section 2(c), 2(w), 4, 4(2), 15, 15(9), 26(1), 26(1)(e), 26, 26(2), 51, 55
Tribunals and Commissions22 Dec 2020Allowed
M/s Honda Cars India Ltd. Vs Commissioner, Central Excise And Service Tax
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0014
Finance Act, 1994 — Section 65(105)(g), 65(31), 66A, 66E(e), 73(1)Services Rules, 1994 — Rule 2(1)(d)(iv)
Tribunals and Commissions21 Dec 2020Allowed
M/s BST Infratech Ltd. @Hash Commr. Of CGST And Excise, Bolpur
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0052
Central Excise Tariff Act, 1985 — Chapter 72, 73Cenvat Credit Rules, 2004 — Rule 9, 14, 14(1)(ii), 15, 15(2)Central Excise Act, 1944 — Section 11A, 11A(4), 11AA, 11AC, 11A(10), 11AC(1)(c)
Tribunals and Commissions18 Dec 2020Allowed
M/s Shri Guru Hargobind Steel Industries @Hash Commissioner Of CE And ST, Ludhiana
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0044
Cenvat Credit Rules, 2004 — Rule 3(5C), 5, 11(2)Central Excise Act, 1944 — Section 11B, 11B(2)Central Excise Tariff Act, 1985 — Chapter 72
Tribunals and Commissions17 Dec 2020Allowed
M/s Anmol Stainless Pvt. Limited @Hash Commr. Of CGST And Excise, Howrah
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0051
Central Excise Rules, 2002 — Rule 16Central Excise Act, 1994 — Section 3, 3(2), 4, 4A
Tribunals and Commissions17 Dec 2020Allowed
Suresh Saini Vs Commissioner Of Customs (Airport And General), New Delhi
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0013
Customs Brokers Licensing Regulation, 2018 — Regulation 6, 7(2)(b), 14, 17, 17(1), 18
Tribunals and Commissions17 Dec 2020Allowed
M/s. Ingram Micro Indian Pvt. Ltd. Vs Deputy Commissioner Of Customs
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0012
Customs Tariff Act, 1975 — Section 2Customs Act, 1962 — Section 14Central Excise Tariff Act, 1985 — Section 2
Tribunals and Commissions17 Dec 2020Allowed
M/s Shubham Chemicals And Solvents Ltd. And Ors. Vs Principal Commissioner Of Customs (Import)
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0011
li>Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 — Rule 5, 12, 18, 23Customs Act, 1962 — Section 14, 14(1), 14(2), 28, 28AA, 28(1), 28(4), 46, 50, 111(m), 112(a), 114AACustoms Tariff Act, 1975 — Section 3, 5(1), 8B, 9, 9A, 11A(1)
Tribunals and Commissions17 Dec 2020Allowed
M/s. Sara Sae P Ltd. Vs Commissioner, Customs, Central Excise And Service Tax, Commissionerrate, Meerut-I
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0010
Service Rules 2005 — Rule 3(1), 3(2)
Tribunals and Commissions17 Dec 2020Allowed
M/s Perfect Cargo and Logistics Vs Commissioner of Customs (Airport And General)
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0009
Customs Brokers Licensing Regulations, 2018 — Regulations 10(a), 10(d), 10(e), 10(n), 13(12), 17, 18Customs House Agents Licensing Regulations, 2004 — Regulation 13, 13(e), 13(o), 17(9)Customs Brokers Licensing Regulations, 2013 — Regulations 11(d), 11(e), 11(n)
Tribunals and Commissions16 Dec 2020Allowed
M/s. Emami Agrotech Limited (Formerly known as Emami Biotech Limited) @Hash Commissioner Of Central Excise And Service Tax, Haldia
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0050
Central Excise Tariff Act, 1985 — Chapter 72, 73, 84, 85, 90Cenvat Credit Rules, 2004 — Rule 2(a), 2(k), 2(a)(A)(vii)
Tribunals and Commissions16 Dec 2020Allowed
M/s. Ashirwad Foundries Private Limited And Anr. @Hash Commissioner Of CGST And Central Excise, Howrah Commissionerate
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0049
Cenvat Credit Rules, 2004 — Rule 9, 15(2)Central Excise Act, 1944 — Section 9D, 11AC, 14Central Excise Rules, 2002 — Rule 25
Tribunals and Commissions16 Dec 2020Allowed
M/s Raheja Regency Co-operative Housing Society Limited @Hash Commissioner of GST And Central Excise, Mumbai
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0030
Central Excise Act, 1944 — Section 35A(3)
Tribunals and Commissions16 Dec 2020Allowed
M/s Integra Solutions @Hash Commissioner Of Customs, Mumbai (Air Cargo Import)
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0029
Customs Act, 1962 — Section 111(d), 112(a)(i), 114AA, 128A(3)
Tribunals and Commissions16 Dec 2020Allowed
M/s. Shri Amman Dhall Mill @Hash Commissioner of Customs
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0020
Customs Act, 1962 — Section 2(33), 11, 111, 111(d), 112(a), 125, 125(1),Foreign Trade (Development and Regulation) Act, 1992 — Section 3(2)Imports and Exports (Control) Act, 1947 — Section 3
Tribunals and Commissions15 Dec 2020Allowed
Navshakti Filaments And Anr. @Hash C.C.-Ahmedabad
Customs, Excise And Service Tax Appellate Tribunal · (2020) 12 CESTAT CK 0061
Customs Act, 1962 — Section 108, 138(b)