Transformer Tanks and MS Frames Classifiable as Parts Under Chapter 85; CESTAT Quashes Differential Excise Demand
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), West Zonal Bench at Ahmedabad, has ruled that MS frame parts, tanks and gland plates...
Mumbai Airport Customs Intensifies Crackdown as Drug Smuggling Cases Surge, Hydroponic Weed, Cocaine Seizures Hit New Highs
Mumbai, India’s financial capital and one of the country’s busiest international gateways, has emerged as a major frontline in the fight against transnational drug...
Customs Dept. Can Reject Declared Bill of Entry Value and Rely on Higher Value Email Invoice for Valuation: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has held that customs authorities were justified in rejecting the declared value in...
‘Ready Rotis’ Are Bread, Not Instant Food; Sets Aside Excise Duty Demand: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that “Ready Rotis” manufactured by Ready Roti India Private Limited...
Horticulture Services Fall Under ‘Agriculture’ and Are Not Taxable: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside a major portion of the Service Tax demand of ₹6,65,529...
Plywood Tops Not Includible in Assessable Value of Folding Cots: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has held that the value of bought-out plywood tops cannot be added to...
Repeated Non-Appearance & Adjournment Culture: CESTAT Dismisses Appeal for Default Under Rule 20
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, has dismissed a service tax appeal filed by Weiss Rohlig India Pvt. Ltd....
Shareholding Or Common Directors Don’t Automatically Make Companies Related Persons Unless Mutuality Of Interest In Business Is Established: CESTAT
The Chandigarh Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to establish that the company and...
Service Tax Appeal Not Maintainable After NCLT Approval of Resolution Plan Under IBC: CESTAT
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has disposed of a service tax appeal filed by Aircel Limited, holding...
Gold Baggage Seizure | Tribunal Lacks Jurisdiction To Entertain Appeals In Baggage Cases: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has dismissed an appeal arising out of the confiscation of gold wire recovered...
Appeal Can’t Be Dismissed as Time-Barred Without Proof of Service Of Order-In-Original: CESTAT
The Allahabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that an appeal cannot be rejected as time-barred in...
Vested Right Can’t Arise from Fraudulent Exports: Delhi HC Upholds Denial of DFCE Incentives
The Delhi High Court has dismissed an appeal seeking benefits under the Duty Free Credit Entitlement (DFCE) Scheme under the EXIM Policy 2002–2007. The...
Mandatory Pre-Deposit Can’t Be Waived or Adjusted Against Company’s Duty Payment for CESTAT Appeal: Calcutta High Court
The Calcutta High Court has dismissed a writ petition challenging the refusal of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, to...
Misdeclared Afghan Origin Walnuts to Claim SAFTA Zero Duty: Customs Detains 310 Dry Fruit Containers at Nhava Sheva
In a major enforcement action at Jawaharlal Nehru Port, Indian Customs authorities have detained a Comoros-flagged cargo vessel, WIV Reyfa, carrying nearly 310 containers...
Trichy Customs (Preventive) Commissionerate Seizes Contraband Worth Rs. 65.99 Lakh at Coimbatore Airport; 11 Passengers Intercepted from UAE
In a major enforcement action, the Central Intelligence Unit of the Trichy Customs (Preventive) Commissionerate intercepted 11 passengers arriving from Sharjah and Abu Dhabi...
Customs Dept. Can’t Impose Bank Guarantee for Provisional Release Without Incriminating Evidence: Bombay High Court
The Bombay High Court has directed the release of seized consignments of US-origin in-shell walnuts holding that the imposition of a Rs. 60 lakh...
CBIC Holds Trade Meet in Mumbai, Explains Budget 2026–27 Reforms
The Central Board of Indirect Taxes and Customs (CBIC) held an interactive outreach session with key stakeholders from trade and industry at the New...
Private Auctioneers Have No Fundamental Right To Be Empanelled For Customs Auctions: Delhi HC Upholds CBIC Circular
The Delhi High Court has held that private auctioneers have no fundamental or vested right to be empanelled for customs auctions; policy choice aimed...
Assistant Commissioner Can’t Reopen Service Tax Issue Already Settled by Appellate Authority: Andhra Pradesh High Court
The Andhra Pradesh High Court has set aside a service tax demand of Rs. 49.25 lakh raised against a Visakhapatnam-based works contractor, holding that...
Validity of Time Extension for Customs Seizure to Be Decided in Adjudication, Not By Writ Courts: Calcutta HC
The Calcutta High Court has refused to interfere with the seizure of gold and cash from a hallmark assay centre employee, holding that questions...
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