![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the department failed to prove any diversion of...
![Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106262-dth-component-.webp "Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]")
![Penalty Quantum u/s 114A for Misdeclared Fabric Consignment: CESTAT directs Reassessment in Customs Duty Dispute [Read Order]](https://images.taxscan.in/h-upload/2025/09/29/250x150_2092329-customs-duty.webp "Penalty Quantum u/s 114A for Misdeclared Fabric Consignment: CESTAT directs Reassessment in Customs Duty Dispute [Read Order]")
![Customs Dept. Cannot Deny Import Duty Exemption Made under Valid DFRC/DFIA Licences but Later Cancelled by DGFT: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086130-import-duty-exemption-taxscan.webp "Customs Dept. Cannot Deny Import Duty Exemption Made under Valid DFRC/DFIA Licences but Later Cancelled by DGFT: CESTAT [Read Order]")
![CESTAT Quashes Customs Duty Demand on Re-Imported Rejected Diesel Generator Sets Citing Lack of Suppression [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/250x150_2068605-cestat-customs-duty-demand-re-imported-rejected-diesel-generator-citing-lack-of-suppression-taxscan.webp "CESTAT Quashes Customs Duty Demand on Re-Imported Rejected Diesel Generator Sets Citing Lack of Suppression [Read Order]")
DRI officers would be ‘Proper Officers’ under Customs: Delhi HC clarifies Jurisdiction Issue with SC ruling [Read Order]
In a recent ruling, the Delhi High Court clarified the implications of the Supreme Court’s Canon India judgment, holding that DRI officers qualify as ‘proper officers’ under the Customs Act. It also...
Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that metal lease charges are part of the transaction value and must be included in the assessable...
![Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gold-bare-site-img.jpg "Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]")
CESTAT Orders Customs Duty Evader to Pay After Dept Made Bonafide Error in Not Applying Mandatory Penalty [Read Order]
The Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has directed the customs duty evader to pay a penalty as it was a bonafide mistake by the department to not impose...
![CESTAT Orders Customs Duty Evader to Pay After Dept Made Bonafide Error in Not Applying Mandatory Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Customs-Duty.jpg "CESTAT Orders Customs Duty Evader to Pay After Dept Made Bonafide Error in Not Applying Mandatory Penalty [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Customs-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]")
Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]
Recently, the Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) held that the customs duty could not be demanded jointly and severally and quashed the penalty that...
![Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-duty-cannot-be-demanded-CESTAT-quashes-penalty-CESTAT-taxscan.jpg "Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]")
No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that customs duty cannot be demanded on imported materials intended for manufacturing if they are...
![No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Customs-Duty-fire-accident-customs-duty-customs-duty-exemption-fire-accident-customs-duty-exemption-taxscan.jpg "No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]")
Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), in a recent ruling ordered revised customs duty assessment in a case of customs duty evasion involving the undervaluation of...
![Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-delhi-Customs-Duty-Customs-Duty-Evasion-Fake-Invoices-Imported-Goods-TAXSCAN.webp "Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]")