![CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]](https://images.taxscan.in/h-upload/2025/11/26/500x300_2108068-cestat-kolkatta-betel-nuts-cestat-betel-nut-confiscation-case-taxscan.webp "CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]")
CESTAT Raps Revenue for Presumption-Based Confiscation, Directs Return of Betel Nuts Fit for Consumption [Read Order]
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the absolute confiscation of betel nuts and the...
![Customs Revisional Order Based on Another’s Case Without Assessing Taxpayer’s Defense: Madras HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/250x150_2068151-revision-order-taxscan.webp "Customs Revisional Order Based on Another’s Case Without Assessing Taxpayer’s Defense: Madras HC Remands Matter [Read Order]")
![Trucks Used to Smuggle Vietnamese Pepper via Nepal Without Owner’s Knowledge: CESTAT Quashes Redemption Fine [Read Order]](https://images.taxscan.in/h-upload/2025/06/25/250x150_2054311-trucks-smuggle-vietnamese-pepper-taxscan.webp "Trucks Used to Smuggle Vietnamese Pepper via Nepal Without Owner’s Knowledge: CESTAT Quashes Redemption Fine [Read Order]")
![Failure to Prove Defacement: CESTAT sets aside Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-New-delhi-Foreign-Origin-Gold-Bars-gold-bars-seized-Gold-bar-case-taxscan.jpg "Failure to Prove Defacement: CESTAT sets aside Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars [Read Order]")
Mis-declaration of Brush Cutters as Power Operated Reapers: CESTAT upholds Reclassification and confirms Duty Demand and Penalties [Read Order]
In the recent ruling,the Bangalore bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the reclassification of Brush Cutters misdeclared as Power Operated Reapers by the...
![Mis-declaration of Brush Cutters as Power Operated Reapers: CESTAT upholds Reclassification and confirms Duty Demand and Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-Bangalore-Mis-declaration-duty-demand-TAXSCAN.jpg "Mis-declaration of Brush Cutters as Power Operated Reapers: CESTAT upholds Reclassification and confirms Duty Demand and Penalties [Read Order]")
Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
The Hyderabad bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has deleted the penalty under section 112 of the Customs Act after the taxpayer provided an explanation regarding...
![Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Taxpayer-source-of-Money-Purchase-of-Gold-CESTAT-Penalty-Customs-Act-taxscan.jpg "Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")
No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
The Kolkata bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) rendered a decision to annul the penalty under Section 112 of the Customs Act, 1962, citing lack of knowledge...
![No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Gold-Concealed-in-Bags.jpg "No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]")
No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the penalty cannot be imposed only based on hearsay evidence, or the incriminating statement of...
![No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Penalty-Hearsay-Evidence-Incriminating-Statement-co-accused-Absence-Corroborative-Evidence-CESTAT-taxscan-1.jpg "No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]")
Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]
In a recent case, the Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside the value of ‘cut and polished diamonds’ determined by the Trade...
![Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Value-cut-and-polished-diamonds-Value-of-cut-and-polished-diamonds-Determined-by-Trade-Advisory-Panel-CESTAT-taxscan.jpg "Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]")
Dept. fails to Supply Copies of relevant RUD and does not allow to Conduct Cross Examination of witness on Request: CESTAT sets aside Demand Order
The Chennai Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the demand order due to the violation of principles of natural justice in the case. The Coram of Ajit...
