![Tribunal Cannot Interfere with Decision of Original Authority w/out Evidence, Illogicality, or Procedural Impropriety: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/500x300_2053356-cestat-taxscan.webp "Tribunal Cannot Interfere with Decision of Original Authority w/out Evidence, Illogicality, or Procedural Impropriety: CESTAT [Read Order]")
Tribunal Cannot Interfere with Decision of Original Authority w/out Evidence, Illogicality, or Procedural Impropriety: CESTAT [Read Order]
The Tribunal observed that its role in disciplinary matters is limited and does not extend to substituting its own view for that of the original...
![Concessional Duty on Microphones Used in Mobile Phone PCBAs: CESTAT denies Exemption, Citing Distinct Commodity Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Concessional-Duty-Microphones-Mobile-Phone-PCBAs-CESTAT-Exemption-Citing-Distinct-Commodity-Classification-taxscan.jpg "Concessional Duty on Microphones Used in Mobile Phone PCBAs: CESTAT denies Exemption, Citing Distinct Commodity Classification [Read Order]")
![Transitional Credit as Vested Right cannot be Denied on Procedural or Technical Grounds: CESTAT approves Service Tax Refund Under RCM [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Transitional-Credit-Vested-Right-Denied-Procedural-Technical-Grounds-CESTAT-Service-Tax-Refund-RCM-taxscan.jpg "Transitional Credit as Vested Right cannot be Denied on Procedural or Technical Grounds: CESTAT approves Service Tax Refund Under RCM [Read Order]")
![Buyer’s Premises as Place of Removal in FOR Destination Sales: CESTAT allows CENVAT Credit for GTA Services [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Cenvat-Credit-Service-CESTAT-TAXSCAN.jpg "Buyer’s Premises as Place of Removal in FOR Destination Sales: CESTAT allows CENVAT Credit for GTA Services [Read Order]")
![Recovery of CENVAT Credit and Interest for Capital goods u/r 3(5B) invoking Rule 14 not allowable for Period before March 2013: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-CESTAT-Chennai-CENVAT-Credit-Recovery-of-CENVAT-Credit-Capital-goods-Rule-14-of-the-CENVAT-Credit-Rules-taxscan.jpg "Recovery of CENVAT Credit and Interest for Capital goods u/r 3(5B) invoking Rule 14 not allowable for Period before March 2013: CESTAT [Read Order]")
Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of any goods that are seized is permitted under section 110A of the Customs...
![Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Goods.jpg "Provisional release of ‘any goods’ which are seized are Permitted u/s 110A of Customs Act: CESTAT [Read Order]")
CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the provisional release of seized crude gold on the ground of non-inclusion of prohibited goods. ...
![CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Release-of-Seized-Crude-Gold-Seized-Crude-Gold-Chennai-bench-of-the-Customs-Non-inclusion-of-Prohibited-Goods-Customs-Excise-and-Service-Tax-Appellate-Tribunal-CESTAT-TAXSCAN.jpg "CESTAT Allows Provisional Release of Seized Crude Gold on ground of Non-inclusion of Prohibited Goods [Read Order]")
CESTAT Allows request for provisional release of Seized Polyester Coated Fabric on ground of Bona fide Request [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the request for the provisional release of the seized polyester-coated fabric on the ground of a bonafide...
![CESTAT Allows request for provisional release of Seized Polyester Coated Fabric on ground of Bona fide Request [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Seized-Polyester-Coated-Fabric-Coated-Fabric-Seized-Polyester-taxscan.jpg "CESTAT Allows request for provisional release of Seized Polyester Coated Fabric on ground of Bona fide Request [Read Order]")
Provisional release of Seized Goods Allowable after taking Suitable Bond and Bank Guarantee even if Investigation still under process: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the provisional release of seized goods can be allowed after taking a suitable bond and bank guarantee...
![Provisional release of Seized Goods Allowable after taking Suitable Bond and Bank Guarantee even if Investigation still under process: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Seized-Polyester-CESTAT-excise-service-customs-Seized-Goods-Allowable-taxscan.jpg "Provisional release of Seized Goods Allowable after taking Suitable Bond and Bank Guarantee even if Investigation still under process: CESTAT [Read Order]")
Customs Duty Demand on Import of Capital Goods without verifying EODC : CESTAT Directs Re-adjudication [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed the adjudicating authority for re-adjudication on the customs duty demand on the import of capital goods...
![Customs Duty Demand on Import of Capital Goods without verifying EODC : CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Demand-on-Import-Import-of-Capital-Goods-without-verifying-EODC-EODC-CESTAT-Directs-Re-adjudication-Re-adjudication-CESTAT-Chennai-bench-of-the-Customs-TAXSCAN.jpg "Customs Duty Demand on Import of Capital Goods without verifying EODC : CESTAT Directs Re-adjudication [Read Order]")
Customs dept failed to prove delay in Receiving Order from Review Cell: CESTAT dismisses Appeal [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) dismissed the appeal filed by the Customs Department against the order which rejected the time-barred appeal of...
![Customs dept failed to prove delay in Receiving Order from Review Cell: CESTAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Dept-prove-delay-receiving-Order-Review-Cell-CESTAT-Appeal-TAXSCAN.jpeg "Customs dept failed to prove delay in Receiving Order from Review Cell: CESTAT dismisses Appeal [Read Order]")
Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed penalty on the ground that the matter relating to constitutional validity of levy of “Taxes on lands and...
![Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Challenge-on-Constitutional-Validity-of-Levy-of-Taxes-on-lands-and-buildings-pending-before-Supreme-Court-CESTAT-quashes-Penalty-TAXSCAN.jpg "Challenge on Constitutional Validity of Levy of “Taxes on lands and buildings” pending before Supreme Court: CESTAT quashes Penalty [Read Order]")