COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments, 2023

447 judgments · page 22 of 23

Tribunals and Commissions05 Apr 2023Allowed

M/S Gartner India Research And Advisory Services P. Ltd Vs Commissioner Of Central Goods And Service Tax-Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0023

Export Of Service Rules, 2005 — Rule 3, 3(1)(iii)(c)

Tribunals and Commissions05 Apr 2023Allowed

Creative Newtech Ltd And Others Vs Commissioner Commissioner Of Customs (Import) And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0021

General Rules (Civil), 1957 — Rule 6Customs Act, 1962 — Section 12, 25, 26, 28, 28AA, 111(m), 112, 114A, 114AA

Tribunals and Commissions05 Apr 2023Allowed

M/S Gartner India Research And Advisory Services P. Ltd Vs Commissioner of Central Goods And Service Tax-Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2023) 04 CESTAT CK 0017

Export Of Service Rules, 2005 — Rule 3, 3(1)

Tribunals and Commissions27 Mar 2023Allowed

Maa Lilori Bhander And Others Vs Commissioner Of Central Excise, Commr. Of Customs (Preventive), Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0006

Customs Act, 1962 — Section 108, 138B(1)Central Excise Act, 1944 — Section 9(B)(1), 9D(1), 14

Tribunals and Commissions27 Mar 2023Allowed

Pawan Edifice Pvt Ltd Vs C.C.E. & S.T-Vadodara-II

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0005

Finance Act, 1994 — Section 65(30a), 65(91a), 65(105)(zzzh)

Tribunals and Commissions27 Mar 2023Allowed

Harish Tex Mach Pvt Limited Vs Commissioner Of Central Excise & ST, Vapi

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0004

Tribunals and Commissions24 Mar 2023Dismissed

Principal Commissioner Of Customs Vs M/S Telecare Network (India) Pvt. Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0008

Constitution Of India, 1950 — Article 144Customs Act, 1962 — Section 12, 27, 27(2), 27(3)Customs Tariff Act, 1975 — Section 3

Tribunals and Commissions24 Mar 2023Dismissed

M/S Mehar Healthcare Corporation Vs Commissioner, Customs New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0007

Tribunals and Commissions24 Mar 2023Disposed Of

Commissioner Of Customs (Imports) And Others Vs M/S. Oriental Trade Liners And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0003

Tribunals and Commissions23 Mar 2023Allowed

M/S Birla Corporation Limited Vs Commissioner, CGST & Central Excise, Respondent Jabalpur (M.P.)

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0018

Central Excise Rules, 2002 — Rule 4, 6, 8, 12Central Excise Act, 1944 — Section 11A, 11AC

Tribunals and Commissions23 Mar 2023Allowed

M/s Lupin Limited And Others Vs Commissioner Of Central Goods & Service Respondent Tax & Central Excise And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0013

Cenvat Credit Rules, 2004 — Rule 7Special Economic Zones Rules, 2006 — Rule 19(7), 31Special Economic Zones Act, 2005 — Section 26, 26(1), 51

Tribunals and Commissions23 Mar 2023Dismissed

Commissioner Of Customs (Import) Vs M/S Siya Paper Mart Pvt. Ltd

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0010

Customs Tariff Act, 1975 — Section 3(5), 3(8), 27, 27(1), 27(1B), 35E, 37(1) 37(2)Code Of Criminal Procedure, 1973 — Section 165, 165(1)Customs Act, 1962 — Section 27

Tribunals and Commissions23 Mar 2023Partly Allowed/Disposed Of

Kashi Kumar Aggarwal Vs Commissioner Of Customs (Preventive)

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0009

Customs Act, 1962 — Section 2(22), 2(33), 2(39), 102, 111, 11(d), 111(d), 111(d)(i), 111(i), 111(d)(p), 111(p), 112, 112(b)(i), 113, 114AA, 120, 121, 123

Tribunals and Commissions22 Mar 2023Dismissed

M/s Convestro (Hong Kong) Limited Vs Designated Authority, Directorate General Of Trade Remedies And Others

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0014

Customs Tariff (Identification, Assessment And Collection Of Antidumping Duty On Dumped Articles And For Determination Of Injury) Rules, 1995 — Rule 4(d),6, 7, 8, 9, 10, 11, 16, 17, 18, 18(1), 18A(1), 19, 20, 23, 23(3)Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 — Section 6Customs Tariff Act, 1975 — Section 9A, 9A(1), 9A(5), 9B(2)

Tribunals and Commissions21 Mar 2023Disposed Of/Allowed

Jayesh Shipping Pvt Ltd And Others Vs Commissioner Commissioner of Customs (Import)

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0022

Customs Valuation (Determination Of Value Of Imported Goods) Rules, 2007 — Rule 3, 9, 12Customs Act, 1962 — Section 17, 28, 111(m), 112, 114ACustoms Act, 1960 — Section 28AB

Tribunals and Commissions21 Mar 2023Dismissed

M/S Gursharan Singh Walia Vs Commissioner Of Customs (Preventive) Jodhpur

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0011

Customs, Excise And Service Tax Appellate Tribunal (Procedure) Rules, 1982 — Rule 20Customs Act,1962 — Section 35

Tribunals and Commissions17 Mar 2023Dismissed

M/S. Tecumseh Products India Private Limited Vs Commissioner Of Central Tax

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0020

Cenvat Credit Rules, 2004 — Rule 3, 3(1), 3(vii), 5Central Goods And Service Tax Act, 2017 — Section 81, 92, 93, 94, 140, 140(1), 140(1)(a), 140(3), 140(5), 142(3), 140(8), 142(9)Central Excise Act, 1944 — Section 2(12), 11B, 11B(2)

Tribunals and Commissions16 Mar 2023Allowed

Amrutlal Kaluram Purohit Vs ADG (Adjudication), DRI, Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0027

Customs (Compounding Of Offences) Rules, 2005 — Rule 4Customs Act, 1962 — Section 2(33), 125, 135, 137(3), 137(3)(c)(ii)

Tribunals and Commissions16 Mar 2023Dismissed

M/S Tnet Messaging Services P Ltd Vs Commissioner Of Customs CGST& CX, Mumbai East

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0026

Constitution Of India, 1950 — Article 141, 226, 227Cenvat Credit Rules, 2004 — Rule 5Finance Act, 1994 — Section 85, 85(3), 85(3A)

Tribunals and Commissions16 Mar 2023Allowed

M/S. Sadguru Sri Sri Sakhar Karkhana Ltd Vs Commissioner Of CGST

Customs, Excise And Service Tax Appellate Tribunal · (2023) 03 CESTAT CK 0025

Cenvat Credit Rules, 2004 — Rule 2(a), 2(l)