Indirect Taxes

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...

Public Parking Projects Non-Commercial: CESTAT Allows Rs. 1.58 Crore Service Tax Refund to RIDCOR

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi has allowed the appeal filed by Road Infrastructure Development Company of Rajasthan Limited...

Section 80-IC Deduction: Delhi High Court Allows Set-Off of Excise, Customs Duty Against Duty Drawback

The Delhi High Court has held that while duty drawback cannot be treated as profit derived from an industrial undertaking for the purposes of...

Whether Valuation of Seized Goods Without Independent Evidence Raises a Question of Law? Delhi High Court Says No

The Delhi High Court has dismissed an appeal challenging the valuation of smuggled foreign-origin cigarettes, holding that no substantial question of law arose for...

Rule 8(3A) Bar on Using CENVAT Credit During Default Period Unconstitutional: CESTAT

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a central excise duty demand of Rs. 26.74...

Customs Dept. Bound To Grant Cash Refund Of CVD, SAD Paid In Pre-GST period, Even If Payment Was Made After GST Rollout: CESTAT

The Ahmedabad Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Customs department were bound to grant cash refund...

Smuggling Penalty Not Sustainable Solely On Statements: CESTAT

The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside a Rs. 10 lakh penalty imposed under Section 112(a)(i)...

Mere Violation of CHALR Can’t Justify Penalty Against Customs Broker Without Proving Illegal Import: CESTAT 

The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that breach of Customs House Agents Licensing Regulations (CHALR),...

Centre Revises SEZ Online User Charges from January 1, 2026

The Ministry of Commerce and Industry has revised the user charges for SEZ Online services with effect from January 1, 2026, following representations from...

Hyderabad Customs Seizes Foreign Cigarettes and Gutka Worth Rs. 8 Lakh

Hyderabad Customs officials have intercepted two passengers arriving from Dubai and seized a significant quantity of foreign-origin cigarettes and gutka at the Rajiv Gandhi...

Bengaluru Customs Seizes 1.7 Kg Charas Concealed in Candy Packets at Airport

In a narcotics interception at Kempegowda International Airport, Bengaluru Customs officials seized 1.7 kilograms of hashish (charas) from a passenger arriving from Bangkok. The...

Diversion of Duty-Free Raw Cashew Nuts Violates ‘Actual User’ Condition Under Advance Authorisation: Madras High Court

The Madurai Bench of the Madras High Court has ruled that diversion of duty-free imported Raw Cashew Nuts (RCN) to unauthorised units and sale...

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