The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) recently clarified that extended period of limitation cannot be invoked in matters involving issues surrounding precise interpretation of the law. The obiter was
In a notable decision, the Customs, Excise & Service Tax Appellate Tribunal, Chennai (CESTAT) rebuked an adjudication order passed against Hyundai Motors India Ltd., on the basis of premature classification of imported goods through provisional
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Chennai has held that a minor procedural error in a Country of Origin (COO) certificate should not prevent the appellant from availing tariff benefits
The Customs, Excise And Service Tax Appellate Tribunal ( CESTAT ) Chandigarh bench held that interest not allowable when customs refund was granted within 3 months from date of final assessment under Customs Act, 1962.
The Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)has held that no Customs Duty on Manufacturing of Stainless Steel Coils Under Advance Authorisation Scheme. The tribunal held that the appellant is
ITAT upholds CIT(A) decision on Sales Commission Payments, Concluding No TDS Liability for Fees for Technical Services [Read Order] DCIT vs Algonomy Software Pvt. Ltd CITATION: 2024 TAXSCAN (ITAT) 1287 The Bangalore Bench of Income
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that food testing ELISA kits are not for diagnostic purposes on humans and animals, therefore no customs duty exemption
Effective December 1, 2024, the Central Board of Indirect Taxes and Customs ( CBIC ), vide circular no. 21/2024-Customs dated 30th October 2024 mandated the inclusion of additional qualifiers in import and export declarations for
Recently, the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) in Chennai overturned a Customs department order that had rejected a refund claim by one assessee/ appellant, Shriram Impex India Pvt. Ltd. for
In a ruling in favour of Steel Authority of India ( SAIL ), the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that writing down the inputs for
This weekly round-up analytically summarizes the key stories related to the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at Taxscan.in during the previous week 20th October 2024 to 27th October 2024.
This weekly roundup analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in from October 20th, 2024, to October 26th, 2024. No Power to Seize Currency under GST Act,
This weekly round-up analytically summarizes the key stories related to the Income Tax Appellate Tribunal ( ITAT ) reported at Taxscan.in during the previous week 20th October 2024 to 25th October 2024. ITAT sets aside
In a recent case, the Kerala High Court has directed the company to drawback the amount along with interest and obtain receipt from the customs department. The appellant has wrongfully mentioned the shipping bills in
In the case of Micromax Informatics, the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that liquid crystal display ( LCD ) Panels Imported as Liquid Crystal Device