![Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110291-show-case-notice-taxscan.jfif "Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]")
Finalization of Provisional Assessment after 5 Years Invalid: CESTAT Quashes Differential Duty Demand issued Without S. 28 SCN [Read Order]
The Chandigarh bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a differential duty demand and ruled that the...
![Whether Domestic Water Meters are Classifiable Under “Liquid” or “Flow Meters”? Supreme Court to Decide Matter [Read Order]](https://images.taxscan.in/h-upload/2025/11/13/250x150_2104874-domestic-water-liquid-flow-meters-supreme-court-domestic-water-meters-taxscan.webp "Whether Domestic Water Meters are Classifiable Under “Liquid” or “Flow Meters”? Supreme Court to Decide Matter [Read Order]")
![DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/250x150_2095854-dri-officers-proper-officers-customs-act-delhi-hc-revenues-appeal-supreme-court-verdict-taxscan.webp "DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]")
![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 Quashes 20-Year-Old Duty Demand, Rules in Favor of Importer in Landmark Textile Classification Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2082891-custom-duty-demand-1.webp "CESTAT Quashes 20-Year-Old Duty Demand, Rules in Favor of Importer in Landmark Textile Classification Case [Read Order]")
MRP Labelling Not Mandatory for Industrial Use or Packages Above 25 Kg/Litre: CESTAT in BEML Case [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that mandatory MRP labelling does not apply to packages meant for industrial use or those weighing more than...
![MRP Labelling Not Mandatory for Industrial Use or Packages Above 25 Kg/Litre: CESTAT in BEML Case [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074152-mrp-labelling-mandatory-industrial-cestat-beml-case-taxscan.webp "MRP Labelling Not Mandatory for Industrial Use or Packages Above 25 Kg/Litre: CESTAT in BEML Case [Read Order]")
Relief for JSW Steel: CESTAT Rules Corrigendum Issued After 5 Years to Original SCN Amounts to Fresh Notice, Quashes Demand as Time-Barred [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a corrigendum issued five years after the original show cause notice, which materially altered its ...
![Relief for JSW Steel: CESTAT Rules Corrigendum Issued After 5 Years to Original SCN Amounts to Fresh Notice, Quashes Demand as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/08/07/500x300_2074049-relief-for-jsw-steels-jsw-steels-cestat-cestat-rules-bank-certificates-as-valid-documents-bank-certificates-valid-documents-for-cenvat-credit-claim-cenvat-credit-claim-taxscan.webp "Relief for JSW Steel: CESTAT Rules Corrigendum Issued After 5 Years to Original SCN Amounts to Fresh Notice, Quashes Demand as Time-Barred [Read Order]")
Mandatory Personal hearing u/s 28(8) of Customs Act cannot be denied by relying on special provision S.122A: Kerala HC
The Kerala High Court has held that a mandatory hearing opportunity is to be granted under section 28(8) of the Customs Act, 1962 and it cannot be denied by the department by relying on a special...
Customs Authorities Can Issue Notices Even If a Trade Agreement Exists: Bombay HC Upholds SCN Against Importers [Read Order]
In a recent ruling, the Bombay High Court held that the customs department has the power to issue show cause notices (SCNs) even when a Free Trade Agreement (FTA) like the ASEAN-India FTA is...
![Customs Authorities Can Issue Notices Even If a Trade Agreement Exists: Bombay HC Upholds SCN Against Importers [Read Order]](https://images.taxscan.in/h-upload/2025/06/18/500x300_2049970-customs-customs-authorities-issue-notices-trade-agreement-exists-taxscan.webp "Customs Authorities Can Issue Notices Even If a Trade Agreement Exists: Bombay HC Upholds SCN Against Importers [Read Order]")
Partial Relief to Maggie: Delhi HC Rules Delay Not Prejudicial, Remands Matter to CESTAT for Merits Review [Read Order]
The Delhi High Court, while holding that the delay between 2017 and 2021 in adjudicating the Show Cause Notice did not cause any serious prejudice, granted partial relief by setting aside the Customs...
![Partial Relief to Maggie: Delhi HC Rules Delay Not Prejudicial, Remands Matter to CESTAT for Merits Review [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Delhi-High-Court-Maggie-Partial-Relief-to-Maggie-taxscan.jpg "Partial Relief to Maggie: Delhi HC Rules Delay Not Prejudicial, Remands Matter to CESTAT for Merits Review [Read Order]")
Owners Must Pay Duty on Redeemed Confiscated Goods, Regardless of Who Imported It: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that an owner must pay customs duty on redeemed confiscated goods under Section 125(2) of the Customs...
![Owners Must Pay Duty on Redeemed Confiscated Goods, Regardless of Who Imported It: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-CESTAT-Kolkata-Goods-Redeemed-Confiscated-Goods-Taxscan.jpg "Owners Must Pay Duty on Redeemed Confiscated Goods, Regardless of Who Imported It: CESTAT [Read Order]")
