COURT ARCHIVE

Customs, Excise And Service Tax Appellate Tribunal judgments

2,079 judgments · page 41 of 104

Tribunals and Commissions07 Dec 2021Allowed/Dismissed

M/s. M. K. Saha and Co. Vs Commissioner Of Customs (Airport And ACC)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0014

Customs Brokers Licensing Regulations, 2018 — Regulation 10(b), 10(d), 10(e), 10(n), 14Customs Act, 1962 — Section 108, 154Drawback Rules, 1995 — Rule 16

Tribunals and Commissions07 Dec 2021Allowed

M/s. Contemporary Leather Private Limited Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0009

Drawback Rules, 2017 — Rule 13Customs Act, 1962 — Section 149

Tribunals and Commissions07 Dec 2021Allowed

M/s A I Equipments Private Limited Vs Commissioner, Service Tax, Delhi-III

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0007

Tribunals and Commissions07 Dec 2021Dismissed

M/s Seville Products Limited Vs Commissioner Of Customs

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0006

Customs Act, 1962 — Section 1(2), 14(1), 28(4), 108, 111, 111(d), 112(a), 112(b), 114A, 114AA, 147, 147(3)Customs Valuation Rules, 2007 — Rule 3(1)

Tribunals and Commissions03 Dec 2021Allowed

Hazel Mercantile Ltd Vs C.C.-Kandla

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0027

Customs Act, 1962 — Section 110A, 125Handling of Cargo in Customs Areas Regulations, 2009 — Regulation 6(1)(l)

Tribunals and Commissions03 Dec 2021Allowed

Mahendra Kumar Bajpai And Anr. Vs Commissioner, Customs, Goods And Service Tax And Central Excise

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0016

Customs Act, 1962 — Section 7(1)(c), 11, 46, 108, 110, 111, 111(b), 111(d), 112, 112(b), 119, 122, 123, 135Foreign Trade (Development and Regulation) Act, 1992 — Regulation 3(2), 3(3)Foreign Trade (Regulation) Rules, 1993 — Rule 11, 12

Tribunals and Commissions03 Dec 2021Allowed

M/s India Steamship Vs Commissioner Of Service Tax I, Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0013

Finance Act, 1994 — Section 65(19)(vii), 65(105), 65(105)(zzb), 66D

Tribunals and Commissions03 Dec 2021Allowed

M/s. Harisons Industries Vs Commissioner Of Service Tax, Kolkata

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0012

Finance Act, 1994 — Section 65(25b), 65(97a), 65(105)(zzq), 65(105)(zzza), 65(105)(zzzza), 65(105)(zzzzj)Customs Valuation Rules 1975 — Rule 7

Tribunals and Commissions03 Dec 2021Allowed

Nanda Glass Industry Vs Commissioner Of Customs (NS-III)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0011

Customs Act, 1962 — Section 28(4)

Tribunals and Commissions03 Dec 2021Allowed

M/s L�Oreal India Private Ltd. Vs Commissioner Of Customs (General), Mumbai

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0010

Customs Act, 1962 — Section 18(3), 128

Tribunals and Commissions03 Dec 2021Allowed

M/s. Modi Agro Products Vs Commissioner, Central Excise CGST, Bhopal

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0005

Central Goods and Services Tax Act, 2017 — Section 142Central Excise Act, 1944 — Section 11B, 35F

Tribunals and Commissions03 Dec 2021Partly Allowed

M/s Sheikh And Mahajan LLP Vs Commissioner Of Customs (Preventive) New Delhi

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0004

Customs Act, 1962 — Section 11, 14, 14(1), 28, 28(1), 28(8), 54(1), 77, 110, 111(d), 111(l), 111(m), 112, 114(A), 125(1)Intellectual Property Rights (Imported Goods) Enforcement Rules, 2007 — Rule 3, 4, 5, 5(a), 5(b), 6, 7, 7(1)(a), 7(1)(b), 7(3), 8, 9, 10Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 — Rule 5, 7, 11, 12

Tribunals and Commissions03 Dec 2021Allowed/Dismissed

Commissioner Of Customs, New Delhi (Airport And General) Commissionerate Vs M/s CRM Logistics Private Limited

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0003

Customs Brokers Licensing Regulations, 2018 — Regulation 10(n), 16(2)Customs Brokers Licensing Regulations, 2013 — Regulation 20(7)

Tribunals and Commissions02 Dec 2021Allowed

M/s Piramal Glass Pvt. Ltd. Vs C.C.E. And S.T. Surat-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0026

Cenvat Credit Rules, 2004 — Rule 6(1), 6(2), 6(3), 6(3)(b), 6(4), 6(6)(v)

Tribunals and Commissions02 Dec 2021Allowed/Partly Allowed

Styrolution India Pvt Ltd Ineos Styrolution India Ltd Vs C.C.E-Bharuch

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0025

Services Tax Rules, 2012 — Rule 2(i)d(iv)Cenvat Credit Rules, 2004 — Rule 7

Tribunals and Commissions02 Dec 2021Allowed

Nayara Energy Ltd Vs C.C.-Jamnagar (Prev)

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0024

Tribunals and Commissions02 Dec 2021Allowed

Bhavin Export Pvt. Limited Vs Commissioner Of Customs, Mundra

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0023

Customs Tariff Act, 1975 — Chapter 74, Section 149

Tribunals and Commissions02 Dec 2021Allowed

Nayara Energy Limited And Ors. Vs Commissioner Of Central Excise And ST, Rajkot

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0022

Central Excise Act, 1944 — Section 11A(2B), 11A(1)(b), 11A(2), 11A(2B), 11ACCentral Excise Rules, 2002 — Rule 26

Tribunals and Commissions02 Dec 2021Allowed

Shri Khemisati Polusacks Pvt Ltd Vs C.C.E. And S.T.-Daman

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0021

Tribunals and Commissions02 Dec 2021Partly Allowed

M/s Ronak Chaudhari Vs C.C.E. And S.T. Surat-I

Customs, Excise And Service Tax Appellate Tribunal · (2021) 12 CESTAT CK 0020

Central Excise Rules, 2002 — Rule 26