Same Rate Tax And Interest Applicable On IGST In Course Of Inter-State Trade And Supplies In Course Of Imports: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that same rate tax and interest applicable on IGST in the course of inter-state trade and supplies in the course of imports. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, the taxable event to levy IGST is the inter-state supply of goods and services (including supplies in the course of international trade). If there is no supply, there is no scope to ...

'Digital Still Image Video Cameras' Imported By Assessee Entitled To Basic Customs Duty Exemption: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that 'digital still image video cameras' imported by assessee is entitled to basic customs duty exemption. The Bench of Justice Dilip Gupta (Judicial Member) and P.V. Subba Rao (Technical Member) observed that what was to be examined was whether the demand confirmed for the normal period of limitation contemplated under section 28(1) of the Customs Act for the reason that 'digital still image...

No Service Tax On Buying Or Selling Of Space In Print Media, Receiving Incentives On Meeting Targets: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no service tax on buying or selling of space in print media and receiving incentives on meeting targets. The Bench of Binu Tamta (Judicial Member) and P.V. Subba Rao (Technical Member) has observed that the assessee cannot have an obligation to the media houses. All that is paid by the media houses is, if the assessee achieves particular target while carrying out its business for its...

Customs Officer Is A Stranger To Contract Of Sale, Cannot Re-Determine FOB Value: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no stranger to the contract of sale, including the Customs officer, has any right to re-determine the FOB or transactional value of goods. The Free on Board or (FOB )is one of the INCOTERMS – which are the terms used in international commerce. The INCOTERMS make the costs, risks and liabilities of the buyer and seller explicit. If the goods are exported on FOB basis, the seller is...

Goods Exempted From Customs Duty, May Still Be Subject To Levy Of Additional Duty Under Respective Enactments: Madras High Court

The Madras High Court stated that goods imported exempted from basic customs duty, may still be subject to levy of additional duty under respective enactments. “The goods imported, even though exempted from basic customs duty, may still be subject to levy of additional duty under the respective enactments and they would be so subject unless and until they are specifically exempted by the competent authority in exercise of the powers vested under those respective enactments from such...

No CENVAT Credit On Training Of Employees Of GAIL By Training Institutes: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that no CENVAT credit on training of employees of Gas Authority of India Ltd. (GAIL) by training institutes. The Bench of Dilip Gupta (President) and P.V. Subba Rao (Technical) has observed that, “The term “coaching and training” must be “coaching and training” of the employees of the assessee. Merely because the bills were paid by the assessee, the services provided by way of coaching and...

No Jurisdiction To Entertain Appeal Over Goods Imported Or Exported As Domestic Baggage Under Proviso To S.129A(1) Of Customs Act: CESTAT Chennai

The Chennai Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has recently clarified that once the luggage/bag which accompanies an individual arriving from a domestic airport in India, during the aircrafts domestic run, is intercepted by the officers, there cannot be a presumption that it is covered under the Customs Act, 1962 and to which the Baggage Rules, 2016 can automatically apply. The CESTAT therefore held that, “'baggage' under the Baggage Rules 2016, includes...

Failure To File Declaration May Be Considered As Technical Irregularity If Customs Authorities Failed To Notice It: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that failure to file declaration may be considered as a technical irregularity if customs authorities failed to notice it. “There is no doubt that the declaration had to be made and, the deployment of 'abundant caution' in the instructions notwithstanding, it would appear that the said declaration was of not of insignificance in the procedure prescribed under Customs, Central Excise Duties and...

Customs Must Preserve CCTV Footage Upon Receiving Complaint Of Officials Illegally Seizing Foreign Currency From Travellers: Delhi HC

The Delhi High Court has directed the Customs Department to ensure that relevant CCTV footage is preserved whenever it receives a complaint from any traveller coming to India from abroad, regarding illegal detention of his foreign currency by its officials.“...if a complaint was received in this manner, the CCTV footage ought to be preserved immediately as the same is available only for 30 days. Moreover, the CCTV footage of the Petitioner at the time of departure could also have been preserved...

Refund Claim For Service Tax Can't Be Made On Transactions Which Took Place Beyond Territorial Jurisdiction Of India: CESTAT

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that refund claim for service tax cannot be claimed on transactions took place beyond the territorial jurisdiction of India. The Bench of Dr. Suvendu Kumar Pati (Judicial Member) and Anil G. Shakkarwar (Technical) has observed that, “The said claim for refund is in respect of service tax paid by the assessee in respect of transactions that took place beyond the territorial jurisdiction of India...

“Pendants” Described As Jewellery Are Not Distinguishable On Basis Of Purity Of Gold, No Exemption From Excise Duty: CESTAT

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has stated that there is no exemption on the articles described as pendants as the jewellery is not distinguishable on the basis of purity of gold. The Bench of Bintu Tamta (Judicial) and Hemambika R. Priya (Technical) has observed that, “The contention of the assessee that articles of jewellery do not cover pendant of 24 CARAT within its purview is misleading and unsustainable as nowhere in the Chapter...

Following Delhi HC Nudge, Customs Takes Measures To Prevent Harassment Of Genuine Air Travellers Carrying Gold Jewellery

Following successive judgments of the Delhi High Court criticising the Customs for detaining personal jewellery of air travellers and failure to comply with mandatory statutory procedure for detention, the Department has undertaken various steps to prevent harassment of genuine travellers.As per an affidavit filed by the Centre, the Department has taken following steps:1. A person whose goods are detained shall be issued detention receipts which would bear the time and date of detention, number...