![VCES Declaration Cannot Be Rejected If ‘Issue’ Differs Post Negative List Regime: CESTAT Allows BIS Appeal [Read Order]](https://images.taxscan.in/h-upload/2026/02/26/2127185-vces-declaration-cannot-be-rejected-if-cestat-allows-bis-.webp "VCES Declaration Cannot Be Rejected If ‘Issue’ Differs Post Negative List Regime: CESTAT Allows BIS Appeal [Read Order]")
VCES Declaration Cannot Be Rejected If ‘Issue’ Differs Post Negative List Regime: CESTAT Allows BIS Appeal [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a Service Tax Voluntary Compliance Encouragement...
![Admissibility of DVD, Retracted Statements from Co-Accused Questioned: CESTAT Rules S.114AA Cannot be Imposed [Read Order]](https://images.taxscan.in/h-upload/2026/02/24/2126863-admissibility-of-dvd-retracted-statements-co-accused-questioned-cestat-rules-taxsacn.webp "Admissibility of DVD, Retracted Statements from Co-Accused Questioned: CESTAT Rules S.114AA Cannot be Imposed [Read Order]")
![Absence Of CHALR Violations In SCN: CESTAT Sets Aside Customs Penalties u/s 112 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126803-absence-of-chalr-violationsjpg.webp "Absence Of CHALR Violations In SCN: CESTAT Sets Aside Customs Penalties u/s 112 [Read Order]")
![Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126814-suppression-alleged-does-not-supporting-evidence-cestat-taxscan.webp "Rule 9(1)(b) Not Applicable as Suppression Alleged does not have Supporting Evidence: CESTAT [Read Order]")
![CESTAT Scales Down Penalties Up To ₹14 Lakh After Rejecting Uniform Penalty Approach On Invoice Transactions [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126798-uniform-penalty-approach-on-invoice-transactions-taxscan.webp "CESTAT Scales Down Penalties Up To ₹14 Lakh After Rejecting Uniform Penalty Approach On Invoice Transactions [Read Order]")
Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]
The CESTAT set aside the customs penalty imposed under Section 112(a)(i) of the Customs Act, 1962 on the grounds that the reliance placed solely on the statements recorded under Section 108 which...
![Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126794-customs-penalty-examination-of-statements-cestat.webp "Customs Penalty Remains Unsustainable u/s 112 without Examination and Cross-Examination Of Statements: CESTAT [Read Order]")
Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]
The Customs, Excise and Service Tax AppellateTribunal (CESTAT), Mumbai Bench, held that redetermination of less value against higher transaction value was impermissible by Customs Valuation...
![Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126817-redetermination-of-lesserjpg.webp "Redetermination of Lesser Value Against Higher Transaction Value Impermissible by Customs Valuation Rules: CESTAT [Read Order]")
Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]
The Customs, Excise, and ServiceTax Appellate Tribunal (CESTAT), New Delhi Principal Bench has set aside the confiscation of a vehicle under Section 115 and the penalty imposed under Section 117 of...
![Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126789-absence-of-knowledge-of-smugglingjpg.webp "Absence of Knowledge of Smuggling: CESTAT Quashes Vehicle Confiscation and Penalty u/s 117 [Read Order]")
Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench, has set aside a penalty of ₹50 lakh under the Customs Act 1962, holding that penalties cannot be sustained on the...
![Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126792-unverified-statementsjpg.webp "Unverified Statements u/s 108 Cannot Sustain Customs Penalty: CESTAT Quashes ₹50 Lakh Penalty [Read Order]")
CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, has set aside the extended period demand of service tax raised solely based on Form 26AS data and granted the benefit...
![CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]](https://images.taxscan.in/h-upload/2026/02/23/2126781-cestat-quashes-extended-service-tax-demand-based-solely-.webp "CESTAT Quashes Extended Service Tax Demand Based Solely on Form 26AS, Grants ₹19.66 Lakh Negative Liability Relief [Read Order]")
ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that Aviation Turbine Fuel (ATF) supplied to foreign going aircraft continues to be eligible for...
![ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126640-cestat-new-delhi-atf-aircraft-warehouses-excise-exemption-atf-exemption-foreign-going-aircraft-aviation-fuel-taxscan.webp "ATF Supplied To Foreign-Going Aircraft Through Warehouses Eligible For Excise Exemption: CESTAT [Read Order]")
SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench, judged that multi-level marketing (MLM) trading of goods amounts to sale and are not taxable. The show causenotice...
![SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126629-scnjpg-1.webp "SCN Barred by Limitation, MLM Trading Amounts to Sales: CESTAT Deems Such Activities Not Taxable [Read Order]")