Indirect Tax Weekly Flashback for the period from 8 to 14 June 2025.

Kerala High Court 

Customs Dept. Seizes Buffalo Meat Consignments; Disposal Procedure To Be Completed Within 1 Month: Kerala HC

The Kerala High Court has directed that the buffalo meat consignments seized by the Customs Department to be disposed of within one month as it is a perishable commodity.

DRI Duly Issued Notice To Arrestee’s Relative: Gauhati High Court Refuses Bail

The Gauhati High Court has refused to grant bail to the driver of carrying 274 soap containing about 3180.83 grams of suspected heroin on the grounds that the Directorate of Revenue (DRI) has duly issued notice to the arrestee’s relative.

CESTAT

Service Tax Law And Cenvat Credit Rules Doesn’t Specify Time Limit For Which Input Service Invoices Are To Be Maintained: CESTAT

The Mumbai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) while allowing the  Cenvat Credit of Rs. 2.94 lakhs held that Service Tax Law and Cenvat Credit Rules does not specify time limit for which input service invoices are to be maintained.

Customs Dept. Can’t Direct Carrier on Charges Post 60 Days: CESTAT

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the customs department cannot direct the carrier on charges post 60 days.

CESTAT Expresses Anguish Over Disrespectful Language in Appeal Memorandum, Warns Against Derogatory Pleadings

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has expressed the anguish over disrespectful language in appeal memorandum and has warned against derogatory pleadings.

Customs Act | Penalty Can Be Levied Only If Goods Are Liable To Confiscation: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114 of the Customs Act can be levied only if the goods are held liable to confiscation under section 113 of the Customs Act.