customs act
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 3, 2026
Here’s the Tax Law Daily Bulletin for March 3, 2026.GSTGSTAT PORTAL UNDERTAKING CLAUSE MODIFIED...
Indirect Taxes
Bangalore DRI | Retraction of Statement, Unverified Electronic Invoices Can’t Justify Customs Undervaluation Demand: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
Indirect Taxes
Deposits Made During Investigation Must Be Counted Toward Pre-Deposit Under Customs Act: Delhi HC
The Delhi High Court has held that the deposits made during investigation must be...
Indirect Taxes
Supreme Court Upholds 3 Month Limitation Period Under Customs Act, 1962
The Supreme Court of India HAS dismissed a curative petition by upholding its earlier...
Notification
Govt. Revises Tariff Values for Gold, Silver, and Key Commodities under Customs Act
The Central Board of Indirect Taxes and Customs (CBIC), under the Ministry of Finance,...
Indirect Taxes
Non-Appearance For Appraisement Won’t Extend Time For Issuance Of SCN U/s 110 Of Customs Act: Delhi High Court
The Delhi High Court has held that the non-appearance for appraisement would not extend...
Indirect Taxes
Customs Act | Import of Counterfeit iPhones Misdeclared as Spare Parts Harms Consumers, Brand Owners: Delhi High Court
The Delhi High Court has held that the import of counterfeit iphones misdeclared as...
Columns
PENALTY UNDER SECTION 114A OF CUSTOMS ACT
Section 114A of the Customs Act, 1962 (‘Act’ for short) provides for the penalty...
Indirect Taxes
Customs Act Applies, But Baggage Rules Don’t Cover Transit Passengers: CESTAT Issues CorrigendumÂ
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Principal Bench, New Delhi, has...
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...
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...
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...
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...
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...
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : MARCH 3, 2026
Here’s the Tax Law Daily Bulletin for March 3, 2026.GSTGSTAT PORTAL UNDERTAKING CLAUSE MODIFIED...
Indirect Taxes
Bangalore DRI | Retraction of Statement, Unverified Electronic Invoices Can’t Justify Customs Undervaluation Demand: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench has set aside...
Indirect Taxes
Excise Duty Payable Once Electricity Generated Out Of Duty-Free Furnace Oil Moved From EOU To DTA unit: CESTAT
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held...
Direct Tax
Charitable Trusts Move Bombay High Court Against I-T Dept’s ‘Irrevocability’ Clause Demand
A group of public charitable trusts and professional bodies have approached the Bombay High...