Tag:
customs act
Indirect Taxes
Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues Corrigendum
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has issued a corrigendum clarifying that Baggage Rules under the Customs...
Indirect Taxes
When Can Action Be Taken Against A CHA / CB Under Customs Act? CESTAT Answers
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has set aside penalties imposed on two Customs House Agents (CHAs) – M/s. Meticulous...
Indirect Taxes
Section 27 of the Customs Act not applicable when refund sought is wrongly invoked by Bank: Supreme Court
The Supreme Court ruled that Section 27 of the Customs Act is not applicable when the refund sought is wrongly invoked by bank.The Division...
Indirect Taxes
Penalty U/S 114AA Of Customs Act Applicable Prospectively: CESTAT
The Delhi bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 114AA of Customs Act applicable prospectively...
Indirect Taxes
Customs Act Provides Unfettered Investigating Power To Customs Dept.: Patna High Court
The Patna High Court has held that the Customs Act provides unfettered power to investigate where there are reasons to believe that there has...
Indirect Taxes
No Evidence of Fraud: CHA Can’t Be Penalized Under Customs Act: CESTAT
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the penalty on the Customs House Agent (CHA) under...
Indirect Taxes
Notices U/S 28(1), S. 28(4) Of Customs Act 1962 Can’t Be Issued Interchangeably: Delhi High Court
The Delhi High Court has held that the notices under Section 28(1) and Section 28(4) Of Customs Act 1962 cannot be issued interchangeably.The bench...
Indirect Taxes
Finance Bill 2025: Key Amendments In Customs Act, 1962
The Finance Bill, 2025 seeks to amend the Customs Act, 1962. These changes will come into effect from the date of enactment of the...