![CESTAT Reduces Customs Penalty to ₹5,000 Considering Demise of Importer’s Wife [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/2120875-cestat-chennai-penalty-customs-penalty-importer-penalty-penalty-reduction-customs-act-penalty-cestat-penalty-reduction-customs-penalty-reduced-importer-customs-penalty-taxscan.webp "CESTAT Reduces Customs Penalty to ₹5,000 Considering Demise of Importer’s Wife [Read Order]")
CESTAT Reduces Customs Penalty to ₹5,000 Considering Demise of Importer’s Wife [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Chennai Bench (CESTAT), reduced the penalty imposed under the Customs Act, 1962, after...
![Buyer’s Premises as ‘Place of Removal’: CESTAT Reaffirms CENVAT Credit Eligibility on GTA Services in Ramco Cements Case [Read Order]](https://images.taxscan.in/h-upload/2026/01/20/2120878-buyers-premises-place-removal-taxscan.webp "Buyer’s Premises as ‘Place of Removal’: CESTAT Reaffirms CENVAT Credit Eligibility on GTA Services in Ramco Cements Case [Read Order]")
![Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120766-arm-blade-assembly-without-motor-classified-as-parts-not-complete-wiper-cestat-taxscan.webp "Arm-Blade Assembly without Motor Classified as Parts, Not Complete Wiper: CESTAT [Read Order]")
![Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/19/2120759-refund-excise-duty-demand-deletion-claimed-cestat-taxscan.webp "Refund arises out of Excise Duty Demand Deletion must be Claimed through Separate Statutory Procedure, Not Before Tribunal: CESTAT [Read Order]")
Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]
The Customs, Excise and Services Tax Appellate Tribunal (“CESTAT”) notes that the customs department has failed to disclose the method adopted to redetermine the value of confiscated imported goods....
![Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120264-customs-fails-disclose-method-adopted-redetermine-confiscated-goods-value-taxscan.webp "Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]")
No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]
Blasting, quarrying and allied activities conducted for road construction are not liable to Service Tax, held by the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi...
![No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120246-service-tax-blasting-road-works-registration-tax-payable-taxscan.webp "No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]")
Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax demand cannot be raised merely based on differences in accounting records unless the...
![Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/2120218-service-tax-demand-taxscan.webp "Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]")
Blasting Services for Digging Wells for Farmers Qualify as Agricultural Services: CESTAT Sets Aside Tax Demand [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that blasting services used for digging wells for farmers qualify as agricultural services. ...
![Blasting Services for Digging Wells for Farmers Qualify as Agricultural Services: CESTAT Sets Aside Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120141-blasting-services-digging-wells-farmers-qualify-agricultural-services-cestat-tax-demand-taxscan.webp "Blasting Services for Digging Wells for Farmers Qualify as Agricultural Services: CESTAT Sets Aside Tax Demand [Read Order]")
Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai, has ruled that an importer cannot later use non-service of orders as a basis for seeking relief if he moved his company...
![Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120119-importer-shifts-address-without-intimation-returned-postal-covers-taxscan.jfif "Importer Shifts address without Intimation, Returned Postal Covers: CESTAT Calls Conduct Not Bona Fide, Declines Relief [Read Order]")
₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]
The Customs Brokers Licensing Regulations (CBLR), 2013 stipulate a maximum penalty of ₹50,000, and the Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the...
![₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120111-50k-is-maximum-penalty-under-cblr-revenue-cannot-seek-higher-penalty-in-forged-mate-receipt-case-cestat-taxscan.webp "₹50k is Maximum Penalty under CBLR, Revenue Cannot Seek Higher Penalty in Forged Mate Receipt Case: CESTAT [Read Order]")
SSI Exemption Denied without Proof of Third-Party Brand Ownership: CESTAT Sets Aside Excise Duty Demand [Read Order]
The Chennai Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside an excise duty demand, holding that SSI exemption cannot be denied in the absence of evidence...
![SSI Exemption Denied without Proof of Third-Party Brand Ownership: CESTAT Sets Aside Excise Duty Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/2120114-ssi-exemption-denied-without-proof-third-party-brand-ownership-cestat-excise-duty-demand-taxscan.webp "SSI Exemption Denied without Proof of Third-Party Brand Ownership: CESTAT Sets Aside Excise Duty Demand [Read Order]")