CESTAT Weekly Round-up
Manual Proceeding due to System Technical Problem: CESTAT Accepts Range Superintendent's Verification Report M/s. Exide Industries Ltd....
![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]")
![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]")
![Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]](https://images.taxscan.in/h-upload/2026/02/21/2126632-commercial-activityjpg.webp "Construction Of Public Parking And Government School Not Commercial Activity: CESTAT Allows Service Tax Refund To RIDCOR Under Section 102 [Read Order]")
![CHA Violations to Be Dealt Under CHALR, Not Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/27/2122035-cestat-taxscan.jfif "CHA Violations to Be Dealt Under CHALR, Not Customs Act: CESTAT [Read Order]")
Bona Fide Belief Bars Extended Limitation u/s 73: CESTAT Quashes ₹3.72 Lakh Service Tax Demand [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal of Allahabad Bench (CESTAT), held that extended limitation under Section 73 of the Finance Act, 1994 cannot be invoked in the absence of...
![Bona Fide Belief Bars Extended Limitation u/s 73: CESTAT Quashes ₹3.72 Lakh Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/24/2121756-bona-fide-belief-service-tax-taxscan.webp "Bona Fide Belief Bars Extended Limitation u/s 73: CESTAT Quashes ₹3.72 Lakh Service Tax Demand [Read Order]")
IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), Mumbai, with regards to the matter of customs duty paid twice on the same container, ordered reconsideration of the refund claim....
![IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/2119868-iec-alert-active-when-oio-passed-taxscan.webp "IEC Alert Active when OIO Passed: CESTAT Orders Reconsideration of Double Customs Duty Refund Claim [Read Order]")
CESTAT Remands ₹3.90 Crore Sun Pharma Case, Holds Deemed Exports to be Considered For DTA Entitlement [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) remanded a Rs. 3.90 crore excise duty demand, holding that the FOB value of deemed exports should be...
![CESTAT Remands ₹3.90 Crore Sun Pharma Case, Holds Deemed Exports to be Considered For DTA Entitlement [Read Order]](https://images.taxscan.in/h-upload/2026/01/03/2116934-unregistered-agreement-sell-does-not-bar-asset-transfer-cirp-nclat-taxscan.webp "CESTAT Remands ₹3.90 Crore Sun Pharma Case, Holds Deemed Exports to be Considered For DTA Entitlement [Read Order]")
Adjournment Not a Matter of Right: CESTAT Refuses to Entertain Late E-mail Request after Pronouncing Order in Open Court [Read Order]
The Allahabad Bench of the Customs, Excise andService Tax Appellate Tribunal (CESTAT) dismissed an appeal and refused a subsequent adjournment request, holding that such requests must be based on ...
![Adjournment Not a Matter of Right: CESTAT Refuses to Entertain Late E-mail Request after Pronouncing Order in Open Court [Read Order]](https://images.taxscan.in/h-upload/2025/12/30/2115836-adjournment-not-a-matter-of-right-cestat-refuses-to-entertain-late-e-mail-taxscan.webp "Adjournment Not a Matter of Right: CESTAT Refuses to Entertain Late E-mail Request after Pronouncing Order in Open Court [Read Order]")
Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]
The Kerala High Court has refused to interfere with the decision of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) arising from the alleged smuggling of gold through Cochin...
![Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/2114193-audi-alteram-partem-prevails-kerala-hc-holds-failure-to-record-statement-us-108-no-bar-to-defence-sets-aside-penalties-in-gold-smuggling-case-taxscan.webp "Audi Alteram Partem Prevails: Kerala HC Holds Failure to Record Statement u/s 108 No Bar to Defence, Sets Aside Penalties in Gold Smuggling Case [Read Order]")