Read all Latest Updates on and about Section 108 of the Customs Act

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COFEPOSA Detention Sustained: Karnataka HC Rejects Habeas Corpus Plea in ₹12.56 Crore Gold Smuggling Case [Read Order]

The Karnataka High Court has upheld a preventive detention order passed under the Conservation of Foreign Exchange and Prevention of Smuggling...

Calcutta HC: Charge Sheet u/r 14 CCS can Be Challenged Only on Limited Grounds, CGST Superintendent...

Charge Sheet Not Final Order: Calcutta HC Refuses to Quash, Directs CGST Superintendent to Face...

Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands...

Customs’ Detention of 198gm Gold Chains: Supreme Court directs to take Statutory Remedy within 30...

Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]

The Principal bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that once a Bill of Entry has been assessed and the values enhanced by the proper officer, Customs cannot...

CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]

The New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has confirmed the penalty on Combine Trading Company and its associated individuals for under-valuation and the use of...

Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty of ₹3,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...

Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that statements recorded under Section 108 of the Customs Act are not admissible as evidence if...

Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that recovery under Section 28AAA of the Customs Act is not valid unless the Directorate General of...

Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of smuggled foreign-origin cigarettes and the imposition of a penalty, holding that...

Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]

Neither side produced the documents that were produced as proof that the goods reached the Focus Market.In a recent case, the New Delhi bench of the Customs, Excise, and Service Tax Appellate...