CESTAT Cases Weekly Round-Up: 09 To 15 June 2024

Case Title: M/s. Scania Commercial Vehicles India Pvt. Ltd. Versus Commissioner of Customs

The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Section 125 enables the Customs Officer to grant an option to the owner or the person from whose possession the goods have been seized to pay a fine in lieu of confiscation. In an adjudication proceeding as in the present case these are the provisions which would come into play. If the owner gets the goods released after payment of redemption fine, he may either clear it for home consumption or re-export the same subject to the relevant rules. A permission granted for re-export on the basis of a request made by the owner of the goods is outside the purview of the adjudication proceedings.

Aircraft Used Only For Providing Non-Scheduled Passenger Services Entitled For Customs Exemption: CESTAT

Case Title: Escorts Limited Versus Commissioner of Customs (Preventive)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the aircraft used only for providing non-scheduled passenger services is entitled to customs exemption.

Responsibility Of Customs Broker Does Not Include Keeping Continuous Surveillance On Client: CESTAT

Case Title: M/s Pushpanjali Logistics Versus Commissioner of Customs (Airport & General)

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the responsibility of the customs broker under Regulation 10(n) of the Customs Brokers Licensing Regulations, 2018 does not include keeping continuous surveillance on the client.

No Service Tax Exemption On Race Tracks Not Meant For Public Use: CESTAT

Case Title: M/s. Paramount Infraventures Pvt. Ltd. Versus Commissioner of Service Tax – Delhi II

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no service tax exemption on race tracks is meant for public use.

Deduction Of Trade Discount From Assessable Value Is Admissible On Sale Transactions: CESTAT

Case Title: Mahanagar Gas Ltd. Versus Commissioner of Central Excise, Mumbai

The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the deduction of trade discount from assessable value is admissible on sale transactions.

Service Tax Exemption On Services Of Providing Vehicles On Hire Basis To GTA: CESTAT

Case Title: M/s. Manak Chand Agarwal Versus Commissioner of Central Goods and Service Tax, Excise and Customs, Udaipur

The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the service tax exemption on services of providing vehicles on a hire basis to the Goods Transport Agency (GTA).