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“Under the scheme of the Customs Act, 1962, duty is assessed provisionally or finally whereafter an assessment order or order-in-original is passed. Post assessment order or order-in-original, the concerned importer is required to pay the assessed duty”.
The Court stated that it failed to understand how the respondents could have retained the amounts deposited by the petitioner at the time of preferring the appeal and seeking stay of demand, after the appeal is decided, and matter is remitted back, and fresh assessment order is passed.
Have a quick look at what the High Courts across the country adjudicated on through this week.
It is reasonable to infer that petitioner has already passed on the burden of octroi duties to its consumers as it has neither pleaded nor established that it has not passed on the burden of the alleged excess octroi collected by the Bombay Municipal Corporation to its consumers.
There will be confusion in the market, especially, in the nature of the product being Cookies, sold in the shelves of supermarkets, any ordinary customer looking at the shelf is bound to be deceived. Therefore, the product of ITC Ltd. is deceptively similar to that of Britannia.
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of