![S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096861-section-113hi-customs-act-customs-act-entered-for-exportation-exportation-taxscan.webp "S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]")
S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Section 113(h)(i) of the Customs Act, 1962...
![Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/250x150_2096823-export-valuation-export-crcl-moisture-content-crcl-moisture-cestat-taxscan.webp "Export Valuation Based on CRCL Moisture Content: CESTAT Rules Transaction Value in Invoice and BRC Must Be Accepted [Read Order]")
![Relief to Fox International Channels Case: CESTAT Upholds dismissal of Appeal as Review Order is Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2025/10/14/250x150_2096424-fox-international-channel-taxscan-2.webp "Relief to Fox International Channels Case: CESTAT Upholds dismissal of Appeal as Review Order is Time-Barred [Read Order]")
![Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]](https://images.taxscan.in/h-upload/2025/10/13/250x150_2096063-sevice-tax-taxscan.webp "Service Tax Not Payable When Materials Supplied Free By Client: CESTAT allows 60% of Abatement [Read Order]")
![Doubt on Importer Status and Duty Payment: CESTAT remands SAP Software Import Case for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094746-doubt-importer-status-duty-payment-cestat-sap-software-import-case-adjudication-taxscan.webp "Doubt on Importer Status and Duty Payment: CESTAT remands SAP Software Import Case for Fresh Adjudication [Read Order]")
Failure of Dept to Prove Misclassification: CESTAT sets aside Customs Classification of Optical Power Ground Wire [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside an order denying customs exemption to M/s. Kalpataru Power Transmission Ltd. by reclassifying...
![Failure of Dept to Prove Misclassification: CESTAT sets aside Customs Classification of Optical Power Ground Wire [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094719-optical-power-ground-wire-taxscan.webp "Failure of Dept to Prove Misclassification: CESTAT sets aside Customs Classification of Optical Power Ground Wire [Read Order]")
Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) granted relief for BEML Ltd., holding that goods sold to industrial consumers were not liable for MRP-based ...
![Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093791-relief-for-beml-beml-cestat-cestat-holds-goods-sold-taxscan.webp "Relief for BEML: CESTAT holds Goods Sold to Industrial Consumers Not Liable for MRP-Based Assessment u/s 4A of CEA [Read Order]")
Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]
The bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) , Ahmedabad, has dismissed an appeal concerning the applicable rate of customs duty on imported aluminium foils,...
![Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093307-import-duty-higher-import-duty-import-of-aluminium-foils-taxscan.webp "Higher Import Duty applicable at 7.5% Upon Import of Aluminium Foils as per Date of Crystallization: CESTAT rejects Jil Pack’s Refund Claim [Read Order]")
When Statute Prescribes a Manner, it Must Be Followed that Way Alone: Delhi HC quashes Order of AA for Breach of S. 20 of PMLA [Read Order]
‘When a statute prescribes a method to do a particular thing, it must be done in that manner alone and not otherwise. Therefore, if Section 20 stipulates a defined mechanism for the retention of...
![When Statute Prescribes a Manner, it Must Be Followed that Way Alone: Delhi HC quashes Order of AA for Breach of S. 20 of PMLA [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093274-delhi-hc-taxscan.webp "When Statute Prescribes a Manner, it Must Be Followed that Way Alone: Delhi HC quashes Order of AA for Breach of S. 20 of PMLA [Read Order]")
Without Issuing Retention Order u/s 20 of PMLA Act, Detention of Property by ED is Contrary to Law: Delhi HC says S. 20 Compliance is Mandatory [Read Order]
In a recent ruling, the Delhi High Court has held that the Enforcement Directorate (ED) cannot retain or continue to freeze seized property without first passing a valid order of retention under...
![Without Issuing Retention Order u/s 20 of PMLA Act, Detention of Property by ED is Contrary to Law: Delhi HC says S. 20 Compliance is Mandatory [Read Order]](https://images.taxscan.in/h-upload/2025/10/02/500x300_2093258-pmla-taxscan.webp "Without Issuing Retention Order u/s 20 of PMLA Act, Detention of Property by ED is Contrary to Law: Delhi HC says S. 20 Compliance is Mandatory [Read Order]")
Adjudicating and Appellate Authorities Issued Contradictory Findings on GST Refund Claims: Delhi HC Remands Matter [Read Order]
In a recent ruling, the Delhi High Court observed that contradictory findings by the Adjudicating and Appellate Authorities on refund claims under GST cannot be sustained, and directed the ...
![Adjudicating and Appellate Authorities Issued Contradictory Findings on GST Refund Claims: Delhi HC Remands Matter [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093108-adjudicating-and-appellate-authorities-appellate-authorities-taxscan.webp "Adjudicating and Appellate Authorities Issued Contradictory Findings on GST Refund Claims: Delhi HC Remands Matter [Read Order]")
CESTAT’s Remand Order Not a Final Decision: Delhi HC Rules Taxpayer Eligible for SVLDRS Relief [Read Order]
In a recent decision, the Delhi High Court held that an order of remand passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) does not amount to a final decision and the ...
![CESTAT’s Remand Order Not a Final Decision: Delhi HC Rules Taxpayer Eligible for SVLDRS Relief [Read Order]](https://images.taxscan.in/h-upload/2025/10/01/500x300_2093051-svldrs-relief-taxscan.webp "CESTAT’s Remand Order Not a Final Decision: Delhi HC Rules Taxpayer Eligible for SVLDRS Relief [Read Order]")