![Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Penalty-under-section-114-AA-Customs-penalty-Mens-rea-taxscan.jpg "Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]")
Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that penalty under section 114 AA of Customs Act,...
![Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Importer-self-assessment-Self-assessment-taxscan.jpg "Mismatch in Reassessed Value and Self Assessment by Importer: CESTAT directs Proper Officer to Pass Speaking Order u/s 17 (5) of Customs Act [Read Order]")
![CBIC Instructions on Monetary Limit for Filing Appeal have no Application on Order passed in Violation of Mandatory Provision under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Delhi-Customs-Act-CBIC-Instructions-TAXSCAN.jpg "CBIC Instructions on Monetary Limit for Filing Appeal have no Application on Order passed in Violation of Mandatory Provision under Customs Act: CESTAT [Read Order]")
![Deodorants not Prohibited Goods under Drugs and Cosmetics Rules: CESTAT deletes Penalties Citing Re-determination of value w.r.t. non-existing Illegal Imports [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Chennai-Deodorants-legality-Drugs-and-Cosmetics-Rules-Penalties-taxscan.jpg "Deodorants not Prohibited Goods under Drugs and Cosmetics Rules: CESTAT deletes Penalties Citing Re-determination of value w.r.t. non-existing Illegal Imports [Read Order]")
Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]
In a major ruling the Kerala High Court observed that the remedy of filing appeal is available once request for exemption from payment of customs duty has been declined. The petitioner is a...
![Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Remedy-of-filing-Appeal-from-Payment-Customs-Duty-Declined-Kerala-HC-taxscan.jpg "Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]")
Gold Dore Bars Found to be Restricted or Prohibited at Time of Import can still be Subject to Provisional Release: Delhi HC Dismisses Customs Appeal Â
The Delhi High Court dismissed the writ petition as the issue on the provisional release of confiscated gold dore bars is factual and cannot be decided by the High Court. The Court upheld the...
Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the rejection of value declared on bill of entry being serious act should be supported by...
![Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Rejection-value-declared-on-Bill-of-Entry-Serious-Act-Supported-Evidence-and-Compelling-Provision-CESTAT-taxscan.jpg "Rejection of value declared on Bill of Entry being Serious Act should be Supported by Evidence and Compelling Provision: CESTAT [Read Order]")
Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â held that software licence and software are distinct things and benefit of Nill Customs Duty rate allowable. ...
![Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-Duty-Customs-duty-on-software-licenses-TAXSCAN.jpg "Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]")
Mere Omission to give correct information is not suppression of facts unless it was deliberate to Evade Customs duty: CESTAT
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â held that mere omission to give correct information is not suppression of facts unless it was deliberate to...
Period of Limitation u/s 27(1B) shall apply when Refund Claim of Importer Duty paid under Protest: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal ruled that the period of limitation under Section 27(1B) should apply when the refund claim of importer duty was paid under...
![Period of Limitation u/s 27(1B) shall apply when Refund Claim of Importer Duty paid under Protest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chennai-Import-duty-Refund-Claim-of-Importer-Duty-Refund-Claim-Duty-paid-under-protest-TAXSCAN.jpg "Period of Limitation u/s 27(1B) shall apply when Refund Claim of Importer Duty paid under Protest: CESTAT [Read Order]")
Adjudicating Authority is not Expert: CESTAT quashes Customs Duty Demand on 32mm TMT Bars [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed customs duty demand on 32mm TMT bars and observed that the Adjudicating Authority is not an expert. ...
![Adjudicating Authority is not Expert: CESTAT quashes Customs Duty Demand on 32mm TMT Bars [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Chennai-Customs-duty-demand-TMT-bars-Adjudicating-Authority-32mm-steel-bars-taxscan.jpg "Adjudicating Authority is not Expert: CESTAT quashes Customs Duty Demand on 32mm TMT Bars [Read Order]")