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Mining Is ‘Permissible Operation’ Under MOOWR, Quashes Cancellation of Private Bonded Warehouse Licences: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...

No Unjust Enrichment If Duty Was Not Recovered from Buyers: CESTAT Allows Refund to Importer

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...

Statements Given to Customs Officers Are Not Admissible Unless Tested in Cross-Examination: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...

Router Components Are ‘Parts’, Not Network Interface Cards; CESTAT Quashes Customs Duty Demand on Bharti Airtel

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside...

Bus Operations Not ‘Tour Operator’ Services: CESTAT Quashes Major Service Tax Demands on RSRTC

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Principal Bench,...

No GTA Service Tax on Transport of Exported Extraction Meal; CESTAT Upholds Exemption Despite Procedural Lapses

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed...

End-to-End Air Cargo Services on Principal-to-Principal Basis Not ‘Business Auxiliary Service’, No Service Tax Payable: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), has...

Customs Dept. Illegally Relied On Statements Recorded U/s 108 Of Customs Act Without Following Mandatory Procedure U/s 138B: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi Bench, has quashed the...

Duty Demand on 100% EOU for Failure to Achieve Positive NFE Under EXIM Policy Must Be Recomputed as Per Exemption Notifications: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, has held that...

Under-Valuation of Imported Goods Justifies Confiscation, Penalty Even If Duty Is Paid Later: Madras HC

The Madras High Court has ruled that acceptance of enhanced valuation and subsequent payment...

Police Bundobast Services Are Sovereign Functions, Not Taxable Under Service Tax Law: Madras High Court

The Madras High Court has held that security and bundobast services rendered by the...

DRI To Expedited Hearing on Seizure of ‘Vital Wheat Gluten’ Imported Under Duty-Free Authorisation: Madras HC

The Madras High Court has directed the Directorate of Revenue Intelligence (DRI) to grant...

Latest articles

‘On-Money’ Addition Deleted As Third-Party Excel Sheet Failed To Establish Undisclosed Payment: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai, has deleted an addition of ₹2.5 crore...

2 Flats Merged Into 1 Home Qualify For Capital Gains Exemption: ITAT

The Income Tax Appellate Tribunal (ITAT), Mumbai, has upheld capital gains exemptions totalling ₹28.45...

Dealer Incentives Can’t Be Taxed Merely on Ledger Entries: CESTAT

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, has set aside a...

Customs Interest Can’t Be Backdated Before Confiscation Liability Is Determined; Nearly 8 Year Period Excluded: Delhi HC

The Delhi High Court has held that interest arising from customs confiscation and redemption...