Here’s an Customs, Excise and Service Tax Appellate Tribunal (CESTAT) weekly flashback from 18 To 24 January 2026.
Non-Mention of Serial Numbers in Pre-2015 Watch Imports Can’t Prove Smuggling: CESTAT Quashes Confiscation of 838 Luxury Watches
The New Delhi Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a major customs demand and confiscation order involving 838 high-end luxury watches, holding that the non-mention of serial numbers in pre-2015 watch imports cannot prove smuggling.
Amazon Web Services’ India Arm Not an ‘Intermediary’; CESTAT Quashes Massive Service Tax Demands on Data Hosting Services
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi while setting aside service tax demands exceeding Rs. 81 crore raised by the tax department on such services has held that Amazon Internet Services Pvt. Ltd. (now Amazon Web Services India Pvt. Ltd.) is not an “intermediary” under the Place of Provision of Services Rules, 2012, and that the data hosting services provided by it to its US affiliate qualify as export of services.
Mere Non-Reflection Of Income In ST-3 Doesn’t Amount To Deliberate Suppression, Limitation Period Can’t Be Invoked: CESTAT
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that mere non-reflection of income in ST-3 returns, without establishing taxability, cannot be equated with deliberate suppression.
CESTAT Remands Customs Refund Claim Where Duty Was Paid Twice Due to Container Off-Loading at Different Port
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded a customs refund dispute to the adjudicating authority after holding that the claim deserved fresh consideration, as relevant developments occurred after the original rejection of the refund application.
Onerous Bank Guarantee for Provisional Release Unsustainable, Scales Down Customs Conditions in Fabric Import Dispute: CESTAT
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has partly intervened in a high-stakes customs dispute involving alleged mis-declaration and undervaluation of imported fabrics, holding that while provisional release of goods was justified, the onerous conditions imposed by Customs authorities required judicial scrutiny.
Service Tax on Ocean Freight Under CIF Imports Is Unsustainable: CESTAT
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the demand of service tax on ocean freight paid under Cost, Insurance and Freight (CIF) contracts, holding that such levy is legally unsustainable. The Tribunal ruled that importers cannot be treated as recipients of ocean freight services and therefore cannot be fastened with service tax liability under the reverse charge mechanism.
Oxygen Concentrators Eligible for Pandemic-Era Customs Duty Exemption: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that oxygen concentrators qualify for customs duty exemption under Notification No. 20/2020-Cus, rejecting the department’s restrictive interpretation that limited the benefit only to conventional ventilators.
CESTAT Bars Customs Duty Demand on OPGW Cables for Want of Sample Testing
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed the Revenue’s appeal and allowed the importer’s appeal, holding that customs duty demands on Optical Ground Wire (OPGW) fibre optic cables cannot be sustained in the absence of fresh sample testing and proof of suppression.
Salvaged Shafts Not Classifiable as Crank Shafts Under CTH 8483: CESTAT Bars Post-Clearance Reclassification
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata has set aside a demand for differential Integrated Goods and Services Tax (IGST), interest, and penalties raised by the Customs Department against an importer of iron and steel items obtained from ship-breaking activities.
End-Use Can’t Decide Customs Classification: CESTAT Quashes Reclassification of Aluminium Tubes, Profiles as ‘Auto Parts’
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a major customs demand holding that aluminium tubes, pipes and profiles imported by the company cannot be reclassified as motor vehicle parts merely on the basis of their intended end-use.
Cash Calls in Oil & Gas Joint Ventures Not Consideration for Taxable Service, CESTAT Quashes Service Tax Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a service tax demand raised against Oil India Limited, ruling that amounts received as “cash calls” from co-venturers in an unincorporated joint venture (UJV) for oil and gas exploration do not constitute consideration for a taxable service under the Finance Act, 1994.
Statements, Email Printouts Inadmissible For Non-Compliance Of S. 138B, 138C Of Customs Act: CESTAT
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside the enhancement of declared import value and the consequential penalty in a furniture import case, holding that the Customs authorities failed to comply with the mandatory evidentiary safeguards under Sections 138B and 138C of the Customs Act, 1962.
Non-Intimation Of Address Change: CESTAT Upholds Presumptive Service of Adjudication Order Despite Claim of Non-Receipt
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has held that the appeal was barred by limitation and that the adjudication order was validly served at the assessee’s registered business address.
Defence Certificates Crucial to Decide Whether Aircraft Safety Systems Qualify as ‘Parts of Aircraft’: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a customs duty demand of over Rs. 92.81 lakh raised against Hindustan Aeronautics Limited (HAL) and its Transport Aircraft Division and remanded that the matter back holding the defence certificates crucial to decide whether aircraft safety systems qualify as ‘parts of aircraft’.
No Service Tax Payable on Residential Construction Prior to 1 July 2010: CESTAT
The Bangalore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has ruled that no service tax is leviable on construction of residential complexes undertaken by builders/developers for the period prior to 1 July 2010, even when such activities are carried out under works contract arrangements.
Co-Owners of Rented Commercial Property Not an ‘Association of Persons’; Service Tax Payable Individually: CESTAT
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that co-owners of an undivided commercial property leasing it out cannot be treated as an “Association of Persons” (AOP) or “Body of Individuals” for the purpose of levy of Service Tax, merely because the property is jointly owned and rented under a common lease deed.
Rs. 347 Crore Service Tax Demand on Mining Royalties Against Rajasthan Govt. Mines and Geology Dept. Quashed: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has set aside a service tax demand of over ₹347 crore raised against the Department of Mines and Geology, Rajasthan, holding that royalty and dead rent collected for granting mining rights do not constitute taxable services under the category of “renting of immovable property”.
Incorrect Understanding Of Law Can’t Automatically Be Treated As Tax Evasion Intention: CESTAT
The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that incorrect understanding of law cannot automatically be treated as tax evasion intention.
UPS Imports Qualify as ‘Static Converters’ Eligible for Basic Customs Duty Exemption: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that Uninterruptible Power Supply (UPS) systems are eligible for exemption from basic customs duty under Notification No. 25/2005-Customs, provided they fall within the ambit of “static converters” specified in the notification.
Service Tax Demand Based Solely on ITR–ST-3 Mismatch Quashed: CESTAT
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a service tax demand of over ₹1.39 lakh, holding that confirmation of tax liability merely on the basis of mismatch between Income Tax Return (ITR) data and ST-3 returns, without proper verification and valid service of show cause notice, violates principles of natural justice.
Read More: GST Weekly Flashback: 18 To 24 January 2026
