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) of the Customs Act, holding that statements recorded under Section 108 cannot be relied upon to sustain a smuggling-related penalty unless the mandatory procedure under Section 138B is followed. The Bench…
Ask Jurishour AI
Smuggling Penalty Not Sustainable Solely On Statements: CESTAT
Mariya Paliwalahttps://www.jurishour.in/
Mariya is the Senior Editor at Juris Hour. She has 7+ years of experience on covering tax litigation stories from the Supreme Court, High Courts and various tribunals including CESTAT, ITAT, NCLAT, NCLT, etc. Mariya graduated from MLSU Law College, Udaipur (Raj.) with B.A.LL.B. and also holds an LL.M. She started her career as a freelance tax reporter in the leading online legal news companies.
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 12 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 12, 2026.GSTGST OFFICERS MUST EXPLORE OTHER...
Indirect Taxes
Customs Duty Exemption Can’t Be Denied for Electric Bus Parts Used Through Job Worker: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes
Luxury Watches Worth ₹52.54 Lakh Seized at IGI Airport
Customs officers at Delhi’s Indira Gandhi International Airport intercepted an Indian passenger arriving from...
Indirect Taxes
Service Tax Refund Can’t Bypass Unchallenged Self-Assessment; Credit Notes Alone Don’t Establish Entitlement: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai, has ruled that a...
More like this
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 12 OCTOBER, 2026
Here’s the Tax Law Daily Bulletin for October 12, 2026.GSTGST OFFICERS MUST EXPLORE OTHER...
Indirect Taxes
Customs Duty Exemption Can’t Be Denied for Electric Bus Parts Used Through Job Worker: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has held that...
Indirect Taxes
Luxury Watches Worth ₹52.54 Lakh Seized at IGI Airport
Customs officers at Delhi’s Indira Gandhi International Airport intercepted an Indian passenger arriving from...

