![Tribunal Judgment cannot be treated as ‘Additional Evidence’ Under Rule 5 of Customs Appeals: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/02/26/2127229-tribunal-judgment-cannot-be-treatedjpg.webp "Tribunal Judgment cannot be treated as ‘Additional Evidence’ Under Rule 5 of Customs Appeals: CESTAT [Read Order]")
Tribunal Judgment cannot be treated as ‘Additional Evidence’ Under Rule 5 of Customs Appeals: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal(CESTAT) held that a judgment of the Tribunal cannot be treated as...
![Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in Foreign Currency Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2026/02/17/2126120-prior-testimony-inadmissible-proving-witness-unavailability-delhi-hc.webp "Prior Testimony Inadmissible Without Proving Witness Unavailability: Delhi HC Upholds Acquittal in Foreign Currency Smuggling Case [Read Order]")
![DGFT Clarifies Warehousing of Industrial Chemicals is Permitted Under FTP 2023 Para 2.36(a), Subject to Compliance [Read Notification]](https://images.taxscan.in/h-upload/2026/02/11/2124631-dgft-clarifies-warehousing-industrial-chemicals-permitted-under-ftp-2023-subject-compliance-taxscan.webp "DGFT Clarifies Warehousing of Industrial Chemicals is Permitted Under FTP 2023 Para 2.36(a), Subject to Compliance [Read Notification]")
![Finance Bill, 2026: Proposed Amendments in the Customs Act, 1962 to Extend Validity of Customs Advance Rulings [Read Finance Bill 2026]](https://images.taxscan.in/h-upload/2026/02/02/2123300-finance-bill-2026-amendments-customs-act-1962-extend-customs-advance-rulings-taxscan.webp "Finance Bill, 2026: Proposed Amendments in the Customs Act, 1962 to Extend Validity of Customs Advance Rulings [Read Finance Bill 2026]")
Non-Speaking Order Ignoring Advance Authorisation Claim Cannot Stand: Madras HC Sets Aside Customs Confiscation [Read Order]
In a recent ruling, the Madras High Court held that a customs order confiscating goods and imposing a penalty cannot be sustained if it fails to consider the importer’s claim that the goods were...
![Non-Speaking Order Ignoring Advance Authorisation Claim Cannot Stand: Madras HC Sets Aside Customs Confiscation [Read Order]](https://images.taxscan.in/h-upload/2026/01/29/2122418-non-speaking-order-ignoring-advance-authorisation-claim-cannot-stand-madras-hc.webp "Non-Speaking Order Ignoring Advance Authorisation Claim Cannot Stand: Madras HC Sets Aside Customs Confiscation [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]")
![FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]](https://images.taxscan.in/h-upload/2026/01/16/2120081-finmin-notifies-inclusion-electronic-postal-exports-customs-act-taxscan.webp "FinMin Notifies Inclusion of Electronic Postal Exports u/s 84 of Customs Act [Read Notification]")
Centre Notifies Bhogapuram in Andhra Pradesh as Customs Location for Import and Export Operations [Read Notification]
The Ministry of Finance, through Central Board of Indirect Taxes and Customs (CBIC), has issued Notification No. 02/2026-Customs (N.T.) dated 14 January 2026, which notify Bhogapuram in Andhra Pradesh...
![Centre Notifies Bhogapuram in Andhra Pradesh as Customs Location for Import and Export Operations [Read Notification]](https://images.taxscan.in/h-upload/2026/01/15/2119864-centre-notifies-bhogapuram-andhra-pradesh.webp "Centre Notifies Bhogapuram in Andhra Pradesh as Customs Location for Import and Export Operations [Read Notification]")
No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi held that Section 14 of the Limitation Act cannot be invoked where earlier proceedings did not...
![No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/2118164-no-exclusion-limitation-period-bills-not-procecuted-refund-proceedings-cestat-dismisses-appeal-time-barred-taxscan.webp "No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]")
Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mere wrong classification of imported goods does not attract confiscation under Section 111(o) of the...
![Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/2117211-mere-wrong-classification-does-not-invoke-section-111o-unless-exemption-conditions-are-violated-cestat.webp "Mere Wrong Classification Does Not Invoke Section 111(o) Unless Exemption Conditions are Violated: CESTAT [Read Order]")
Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]
The Ministry of Finance's Department of Revenue on December 30, 2025 via Notification No. 02/2025-Customs (SG) dated 30.12.2025 will now impose a permanent safeguard duty on certain types of steel...
![Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]](https://images.taxscan.in/h-upload/2026/01/03/2116864-government-shields-steel-sector-safeguard-duty-indian-steel-sector-indian-steel-steel-sector-steel-imports-steel-import-surge-taxscan.webp "Government Shields Indian Steel Sector with Three-Year Safeguard Duty Plan amid Import Surge [Read Notification]")