Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 14)
Relief to Bosch: CESTAT Rules Notional Cost of Free Designs from Maruti Not Part of Excise Duty Valuation M/s. Bosch Ltd vs Commissionerof CGST ...
![Coated Paper Imported in Rolls Classified under CTH 4810 13 90, Residual Entry Not Applicable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/250x150_2117180-cestat-new-delhi-coated-paper-import-classification-classification-of-paper-in-rolls-coated-paper-import-classification-coated-paper-imported-in-rolls-taxscan.webp "Coated Paper Imported in Rolls Classified under CTH 4810 13 90, Residual Entry Not Applicable: CESTAT [Read Order]")
![Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/250x150_2116521-rule-83a-of-central-excise-rules-already-declared-unconstitutional-by-gujarat-hc-cestat-sets-aside-1414cr-demand-taxscan.webp "Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]")
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/250x150_2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")
![Oppo Mobiles Entitled to Customs Duty Exemption on Imported Microphones & Receivers Used in PCBA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/17/250x150_2105973-oppo-mobiles-customs-duty-cestat-taxscan.webp "Oppo Mobiles Entitled to Customs Duty Exemption on Imported Microphones & Receivers Used in PCBA: CESTAT [Read Order]")
Importing E-Rikshaw Parts w/out 5 Key Assemblies not CKD/SKD: CESTAT Quashes Misdeclaration Claims & Higher CKD/SKD Customs Duty
The Principal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi recently held that importing e-rikshaw parts without the five critical assemblies that...
Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT) Bench at New Delhi set aside the demand of over ₹21.85 crore in differential customs duty, holding that Advertisement and...
![Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/11/14/500x300_2105045-customs-value-taxscan.webp "Advertisement and Promotional Expenses Incurred “On Own Account” Cannot be Added to Customs Value of Imports: CESTAT [Read Order]")
Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]
The New Delhi bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has quashed a demand of ₹2.57 crore against the famous Navin Fluorine International Limited, holding that...
![Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104918-testing-samples-in-house-laboratory-exciseable-activity-cestat-taxscan.webp "Sending Testing Samples to In-House Laboratory Not Exciseable Activity: CESTAT quashes Excise ₹2.57 Crore Demand against Navin Fluorine [Read Order]")
‘Twaron Para-Aramid Pulp’ is Textile Flock under Customs Tariff: CESTAT Directs Importer to Pay Differential Duty [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi ruled that ‘Twaron Para-Aramid Pulp’ imported into India is correctly classifiable as textile...
![‘Twaron Para-Aramid Pulp’ is Textile Flock under Customs Tariff: CESTAT Directs Importer to Pay Differential Duty [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104821-twaron-para-aramid-pulp-para-aramid-pulp-textile-flock-customs-tariff-taxscan.webp "‘Twaron Para-Aramid Pulp’ is Textile Flock under Customs Tariff: CESTAT Directs Importer to Pay Differential Duty [Read Order]")
Not Disclosing Fibre Length in Import of ‘Para-Aramid Pulp’ not Suppression: CESTAT Bars Extended Limitation by Customs [Read Order]
The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at New Delhi ruled that failure to disclose the length of imported ‘Twaron Para-Aramid Pulp’ fibre does not...
![Not Disclosing Fibre Length in Import of ‘Para-Aramid Pulp’ not Suppression: CESTAT Bars Extended Limitation by Customs [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/500x300_2104820-fibre-length-in-import-para-aramid-pulp-cestat-bars-extended-customs-taxscan.webp "Not Disclosing Fibre Length in Import of ‘Para-Aramid Pulp’ not Suppression: CESTAT Bars Extended Limitation by Customs [Read Order]")
Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a mere difference in import prices between two importers does not constitute misdeclaration under the...
![Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104248-mere-price-difference-proof-of-misdeclaration-cestat-appeal-customs-valuation-dispute-taxscan.webp "Mere Price Difference is No Proof of Misdeclaration: CESTAT Partly Allows Appeal in Customs Valuation Dispute [Read Order]")
CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the order confirming confiscation and penalties against appellant and its directors and held that...
![CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]](https://images.taxscan.in/h-upload/2025/11/11/500x300_2104244-cestat-confiscation-penalties-unsustainable-once-duty-penalty-taxscan.webp "CESTAT Sets Aside Order as Confiscation and Penalties Unsustainable Once Duty and Penalty Paid u/s 11AC(1)(d) [Read Order]")