customs act
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 23 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 23, 2026.GSTGST ON DIAGNOSTIC SERVICES MUST...
Indirect Taxes
‘Minute Maid Nimbu Fresh’ Is a Fruit Juice-Based Drink, Not Lemonade; CESTAT Quashes ₹19 Lakh Excise DemandÂ
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
CUSTOMS ACT | Nominal Shortfall in Penalty Can’t Deny Amnesty Benefit Under Customs Law: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad Bench, has held that a...
Indirect Taxes
CESTAT Dismisses Sun Pharma Appeal on Drawback Recovery, Cites Lack of Jurisdiction Under Customs Act
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
Indirect Taxes
Gold Smuggling | Statements Under Customs Act Can’t Sustain Penalty Without S. 138B Compliance: CESTAT
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
Notification
Customs Act and Customs Tariff Act Extended to India’s Continental Shelf, EEZ for Offshore Mineral Activities
The Ministry of External Affairs has formally extended the applicability of the Customs Act,...
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...
Latest articles
Case Compilation
JURISHOUR | TAX LAW DAILY BULLETIN : 23 JULY, 2026
Here’s the Tax Law Daily Bulletin for July 23, 2026.GSTGST ON DIAGNOSTIC SERVICES MUST...
Indirect Taxes
‘Minute Maid Nimbu Fresh’ Is a Fruit Juice-Based Drink, Not Lemonade; CESTAT Quashes ₹19 Lakh Excise DemandÂ
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has...
GST
CBIC Plans Faceless GST System; Refunds, Registration and Assessments May Go Digital in Phases
The Central Board of Indirect Taxes and Customs (CBIC) is preparing a major overhaul...
Supreme Court
Occupant’s Right to Redeveloped Flat: Supreme Court Builder to Honour Permanent Alternate Accommodation Agreement
The Supreme Court has held that a developer cannot evade its contractual and statutory...