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Delhi High Court holds that pre-CIRP customs duties not filed during insolvency are extinguished once the IBC resolution plan is approved, quashing the customs order.
CESTAT affirmed the importer’s classification of mixed polyester warp-knitted fabrics under tariff item 6005 9000 and upheld the 10 % concessional BCD, because the revenue could not produce technical evidence of mis-classification. The ruling shifts the evidential burden to customs authorities in similar classification disputes, benefiting textile importers.
CESTAT ruled that an appeal lodged with an incorrect customs office does not lapse under the Limitation Act, allowing the appellant to pursue the refund of duty paid under protest. This clarifies that procedural misdirection does not defeat a taxpayer’s right to challenge duty assessments.
The tribunal ruled that imported spares and accessories used for modernising coke-oven plants fall within the definition of capital goods under Notification 104/2009, entitling the importer to SHIS duty credit. This interpretation overturns the earlier duty demand of Rs 1.30 million and benefits exporters-turn-importers seeking capital-goods exemptions.
CESTAT Chennai rules that imported cement in 50kg bags bearing MRP is eligible for concessional CVD exemption under Clause 1C if demonstrably intended for industrial or institutional use, not retail sale. The decision clarifies that packaging alone cannot override documented end-use, shielding bulk industrial buyers from arbitrary duty demands based on form rather than function.
CESTAT New Delhi has ruled that stainless steel kitchen baskets, racks, and holders are household articles under CTH 7323, not furniture parts under CTH 9403, reversing a customs duty demand. This clarifies a critical boundary in tariff classification for importers of modular kitchen accessories, reducing compliance uncertainty and potential duty exposure for similar goods.
CESTAT Hyderabad rules that importers cannot be held liable for additional customs duty under CVD when independent distributors later alter MRP labels after clearance. The decision shields importers from retrospective liability arising from downstream commercial actions, reinforcing the separation between importation and post-clearance pricing decisions under the Customs Tariff Act.
CESTAT Bangalore rules that mere delay in ISO certification compliance under DFIA/Advance Authorization schemes does not justify denial of duty benefits unless fraud or diversion is proven. The tribunal sets aside duty demands and penalties, reinforcing that procedural non-compliance alone cannot vitiate substantive export incentives.