Advika Dwivedi
![Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111586-scn-delhi-hc-gold-jewellery-taxscan.webp "Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]")
Failure to issue SCN within One Year: Delhi HC Orders Release of Seized Gold Jewellery [Read Order]
The Delhi High Court has ruled that the Customs Department cannot continue detaining gold jewellery seized from an arriving passenger when no Show...
![Service Tax Demand on Ocean Freight Quashed: Karnataka HC Follows Madras HC Judgment [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111232-service-tax-demand-ocean-freight-quashed-karnataka-hc-madras-hc-taxscan.jfif "Service Tax Demand on Ocean Freight Quashed: Karnataka HC Follows Madras HC Judgment [Read Order]")
![Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/250x150_2110345-face-recognition-system-automatic-data-processing-machines-taxscan.webp "Face-Recognition Systems Classify as Automatic Data Processing Machines Under Tariff Heading 8471: CESTAT [Read Order]")
![Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/250x150_2109487-concrete-mix-metro-site-excisable-rmc-cestat-duty-penalties-taxscan.webp "Concrete Mix Produced at Metro Site not Excisable as RMC: CESTAT Sets Aside Duty and Penalties [Read Order]")
![58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/250x150_2111072-gold-chain-seized-no-scn-issued-delhi-hc-taxscan.jfif "58g Gold Chain Seized from Saudi Passenger, No SCN issued: Delhi HC Orders Fresh Personal Hearing [Read Order]")
Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Allahabad (CESTAT) held that a service tax demand raised solely on the basis of discrepancies between ST-3 returns and Form 26AS data cannot...
![Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110240-extended-limitation-discrepancies-st-3-returns-form-26as-data-mismatch-cestat-taxscan.webp "Extended Limitation Cannot Be Invoked Based on Discrepancies b/w ST-3 returns and Form 26AS Data Mismatch Alone: CESTAT [Read Order]")
Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of export goods into the domestic market, leading to...
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")
CESTAT Erred in Ignoring Existing Deposits: Delhi HC Rules Deposits already with Customs Bar Dismissal of Appeals
The Delhi High Court has held that appeals cannot be dismissed for non-payment of pre-deposit when significant sums already lie with the Customs Department, ruling that such existing deposits...
![CAAR Rejects Skoda’s EV Parts Classification Request Due to Pending Bombay HC Litigation [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109533-caar-skoda-ev-parts-classification-request-pending-bombay-hc-litigation-taxscan.webp "CAAR Rejects Skoda’s EV Parts Classification Request Due to Pending Bombay HC Litigation [Read Order]")
![Faceless Assessment Mandatory: Punjab & Haryana HC Quashes S.148 Notice Issued by JAO [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110235-punjab-and-haryana-hc-taxscan.jfif "Faceless Assessment Mandatory: Punjab & Haryana HC Quashes S.148 Notice Issued by JAO [Read Order]")
![Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]](https://images.taxscan.in/h-upload/2025/12/06/500x300_2110522-reassessment-notices-taxscan.jfif "Delhi HC Reaffirms Concurrent Powers of JAO and FAO to Issue S.148 Reassessment Notices [Read Order]")