Deciding two connected writ petitions arising from a common Industrial Tribunal Award, the Delhi High Court set aside the Tribunal's direction granting hotel workmen a further…
Labour Laws
06/09/20264 min read
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Informative
Customs Duty Element Less than Threshold Limit: Delhi HC dismisses Appeal for Low Tax Effect [Read Judgment]
Excise, VAT & Custom
The Delhi High Court dismissed an appeal by the Principal Commissioner of Customs against a Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) order favoring M/s Linear Technologies India Pvt. Ltd. \r
The appeal involved a customs duty demand of Rs. 86,34,821/- with penalties and a redemption fine, totaling Rs. 1,31,34,821/-. The respondents argued the duty amount was below the Central Board of Indirect Taxes and Customs (CBIC) threshold for High Court appeals. \r
The High Court agreed, noting that penalties and fines are excluded from the threshold calculation unless duty itself is in question, leading to the dismissal based on the low tax effect.
