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![Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/12/02/500x300_2109489-gold-smuggling-taxscan.jfif "Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]")
Penalty Based on Call Records Unsustainable: CESTAT Rejects Customs Case in Gold Smuggling Dispute [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that reliance solely on call detail records and...
![Customs Duty not leviable on lmport of capital good: Karnataka HC [Read Order]](https://images.taxscan.in/h-upload/2025/09/24/250x150_2090505-customs-duty-karnataka-hc-taxscan.webp "Customs Duty not leviable on lmport of capital good: Karnataka HC [Read Order]")
![CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Penalty-as-Amnesty-Scheme-Amnesty-Scheme-Penalty-Penalties-for-Settled-Cases-taxscan.jpg "CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]")
![Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-Excise-service-tax-appellate-tribunal-taxes-2024-Section-112-a-TAXSCAN-1.jpg "Allegation of Mis-declaration of Goods cannot Sustain: CESTAT sets aside penalty u/s 112 (a) of Customs Act [Read Order]")