Indirect Taxes

Packaged Drinking Water Not Liable to MRP-Based Excise Valuation: CESTAT

The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai, has held that packaged drinking water cannot be assessed to central...

No Pre-Deposit Waiver In Crude Palmolein Imports Case Involving Penalty Of Nearly Rs. 417 Crore: Karnataka High Court

The Karnataka High Court has declined to grant relief to an edible oil importer seeking waiver of the mandatory pre-deposit required for filing an...

No Service Tax on Amusement Parks: Kerala High Court

In a significant ruling with wide implications for the entertainment and amusement industry, the Kerala High Court has held that the Union Government cannot...

Gold Smuggling Operations | Statements Recorded Can’t Be Relied Upon Without Satisfying Mandatory Requirements U/S 138B Of Customs Act: Kerala HC

The Kerala High Court has held that in the cases of gold smuggling operations, the statements recorded under Section 108 of the Customs Act...

CESTAT Quashes Confiscation Of Luxury Mercedes Benz Car & Penalties Imposed On Subsequent Purchasers

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT)has set aside the confiscation of a luxury Mercedes Benz car and quashed...

SMUGGLING | Liquor Meant for Customs Warehouses Diverted to Retail Vends

An investigation by Gurugram Police has uncovered a well-organised liquor smuggling racket in which imported alcohol officially meant for government customs warehouses was illegally...

Garnet Exports Are Regulated Irrespective of Inland or Beach Origin, Upholds Confiscation and Penalties: CESTAT

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has dismissed an appeal challenging confiscation, redemption fine and penalties imposed for...

Customs Duty Demand, Penalties Imposed In Alleged Undervaluation And Misdeclaration Of Imported Automobile Parts Case Quashed: CESTAT

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a substantial customs duty demand, confiscation orders and...

Undervaluation, Misdeclaration Allegations Solely Based On Extrapolation From Different Import Transaction Not Sustainable: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside a customs duty demand and associated penalties,...

HC Reaffirms Strict Compliance With Value Addition Norms for Duty-Free Imports Under EXIM Policy

In a significant ruling clarifying the scope of duty exemption under export incentive schemes, the Karnataka High Court has held that failure to achieve...

HC Upholds COFEPOSA Detention in Rs. 12.56 Crore Gold Smuggling Case

The Karnataka High Court has dismissed a habeas corpus petition challenging the preventive detention under the Conservation of Foreign Exchange and Prevention of Smuggling...

Delhi HC Disposes Customs Appeal in 20 kg Gold Seizure Case Against Bullion Broker After His Death

The Delhi High Court has disposed of an appeal filed by the Commissioner of Customs (Preventive) challenging a Customs, Excise and Service Tax Appellate...

Worn Luxury Watch Is a ‘Personal Effect’ Under Baggage Rules: Delhi HC Orders Release of Seized Rolex Watch

The Delhi High Court has ordered the release of a Rolex watch seized by the Customs Department at the Indira Gandhi International Airport, holding...

Release of Detained Gold Chain: Delhi HC Slams Customs’ Practice of Oral SCNs, Printed Waivers

The Delhi High Court has directed the Customs Department to release a gold chain detained from an international passenger at Indira Gandhi International Airport,...

Release of Seized Gold Kada For Not Issuing SCN Within Statutory Period: Delhi High Court

The Delhi High Court has directed the Customs Department to release a gold kada weighing 116 grams that had been detained from an Indian...

Seized Gold Items Not Jewellery But Raw Gold Pieces Bent Into Bangle: Delhi HC Directs Appeal

The Delhi High Court while directing the appeal noted that seized gold items were not jewellery but raw gold pieces bent into bangles. The bench...

Customs Thiruvananthapuram Foils Four Smuggling Attempts, Seizes Contraband Worth Over Rs. 61 Lakh

Officers of the Customs Department in the Thiruvananthapuram Zone successfully foiled four separate smuggling attempts during the past week, leading to the seizure of...

Sameer Wankhede Promotion Case: SC Postpone Personal Presence Of CBIC Chairman, Directs CAT To Proceed

The Supreme Court has postponed the personal presence of chairman of the Central Board of Indirect Taxes (CBIC) and directed Central Administrative Tribunal (CAT)...

Mere Location of DRI or CRCL in Delhi Does Not Confer Territorial Jurisdiction In Goods Seizure Cases: Delhi HC

The Delhi High Court has held that mere location of Directorate of Revenue Intelligence (DRI) or Central Revenue Control Laboratory (CRCL) in Delhi does...

Preventive Detention of Actress Ranya Rao Allegedly Involved In Gold Smuggling Case Upheld: Karnataka High Court

The Karnataka High Court on Friday declined to interfere with the preventive detention of Kannada film actress Ranya Rao under the stringent Conservation of...

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