The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service tax demand under work contract service is not valid as the assessee was not registered. It

The Central Board of Indirect Taxes & Customs ( CBIC ), under the Ministry of Finance, vide notification no. 35/2024-CUSTOMS (N.T.) dated 15th May 2024 has notified the amendment in tariff value of crude palm oil, Gold,

India and Russia have inked the Authorised Economic Operator ( AEO ) Mutual Recognition Agreement on 15th May 2024. The Chairman of central Board of Indirect Taxes and Customs ( CBIC ) Mr. Sanjay Kumar

The Supreme Court, while granting relief to EMBIO Ltd ruled that penalty cannot be imposed under Section 11(2) of the Foreign Trade (Development and Regulation) Act, 1992 for not fulfilling the export obligation. The Section

The Kerala High Court has upheld the right to pursue justice by allowing the pursuit of a statutory remedy of appeal, despite the dismissal of a writ petition. This decision ensures access to legal remedies

The Delhi High Court restored appeals before the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) in the matter regarding the right of the Directorate of Revenue Intelligence ( DRI ) to issue

While considering a batch of writ petition filed challenging the validity of Instruction under instructions dated July 9, 2022, issued by the Central Board of Indirect Taxes and Customs ( CBIC ) in the exercise

The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) calls for re-determination as the assessment of micro-cellular goods falters, questioning the reliance on an unofficial test report. The appellant-assessee

The  Ahmedabad Bench Of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) held that  freight and /or insurance charges shown separately in the invoice is not includable in assessable value of the excisable goods. The

The Delhi High Court has nullified an order issued by the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ), citing jurisdictional constraints. The case in question involves a dispute between the Commissioner of

The Allahabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has directed the Commissioner to return the seized gold, ruling that it was not smuggled under Section 123 of the Customs Act,

The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) Service tax was not leviable on service received in Special Economic Zone ( SEZ ) under Section 26 of Customs

The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a manufactured product contained in syringes without needles cannot be categorized as parts and accessories of goods falling under heading

The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) rendered a decision to annul the penalty under Section 112 of the Customs Act, 1962, citing lack of knowledge regarding

The Mumbai bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) ruled that issuing a second Show Cause Notice ( SCN ) for excise demand without adjudicating the first was deemed jurisdictionally void.