The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Custodian to be always responsible for Customs duty as far as the handling of cargo in the customs area is

The Indian Oil Corporation Limited (IOCL) has received a relief from the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench wherein the Tribunal directed the Revenue to re-consider their claim of refund by

The CESTAT, Chennai bench has held that the restrictions imposed under the DGFT notification dated. 18.12.2019 not applicable to prior import of Gold imported as normal importer. The appellant, M/s Rajesh Exports Ltd, filed Bill

Directorate of Enforcement (ED) has attached movable and immovable properties worth Rs 4.09 Crore belonging to Deepak Kumar, Ramesh Kadel, his relatives and his associate. The attached properties include immovable property and Bank balance of

The Custom Commissioner notified General Waiver of Penalty for late filing of Bill of Entry due to Non- functioning of ICEGATE from February 1, 2021, to February 3, 2021. The ICEGATE System was non-functional during

The Central Board of Indirect Taxes & Customs (CBIC) has enabled a new feature, now SEZ units can check the status of integration of their Bills of Entry (DTA Sale) with GSTN, on ICEGATE. The

The Banglore Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Hankook off the Road Mining Tyres are not “Restricted”, and no license is required for import. The appellant, M/s The Tyre

The Goods and Service Tax Network (GSTN) has made available self-service functionality on GST Portal for those importers of goods, recipients of supplies from SEZ, and the Bill of Entry details, which didn’t auto-populate in

The Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 (CAROTAR, 2020), notified on 21st August, 2020, shall come into force from 21st September, 2020 upon completion of the 30 day period that was given to

The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held the alleged case of misdeclaration made by the Revenue not sustainable as the reports for the 5 bills of entry are inconclusive since it

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) directed the Proper Officer to pass speaking order under Section 17(5) of the Customs Act, 1962, as there was

The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted benefit of import as there was compliance with Transitional Arrangement prior to when the watermelon seeds were placed under the restricted

The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that provision of time limit, unjust enrichment applicable on Refund of deposit made on provisional assessment as security to bond executed under

The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), New Delhi Bench observed that the Central Board of Indirect Taxes and Customs ( CBIC ) instructions on monetary limit for filing appeal have

In a ruling against Mannat international, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi principal bench has held that explanation given on the ground of illness for the condonation on appeal will not