Rejection of Transactional Value on Export of Iron Ore Fines not in accordance with provisions of Section 14 of Customs Act: CESTAT Quashes Customs Duty Demand [Read Order]

CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]

No Excise duty demandable on “Estimated Production” or on Basis of Theoretical Calculation: CESTAT [Read Order]

No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]

Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]

CESTAT Set Asides Confiscation of 22 number of Gold Biscuits on ground of Absence of Illegal Smuggling [Read Order]