![Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Replica-Fire-Arms-firearms-Arms-Act-CESTAT-Confiscation-of-Goods-confiscation-of-replica-firearms-taxscan.jpg "Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]")
Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the confiscation of replica firearms on the grounds of...
![Imported Gold Detained under Customs Act as Mis Declared Country in Origin Certificate: Madras HC directs to Release Goods after Paying 100% Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Imported-Gold-Customs-Act-as-Mis-Country-in-Origin-Certificate-Madras-HC-Release-Goods-TAXSCAN.jpg "Imported Gold Detained under Customs Act as Mis Declared Country in Origin Certificate: Madras HC directs to Release Goods after Paying 100% Duty [Read Order]")
![Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Quantity-Bulk-Liquid-Liquid-Bulk-Liquid-Cargo-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-received-in-Shore-Tank-taxscaan.jpg "Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]")
![CESTAT upholds Mis Declaration of import Consignment as Assesee Fails to Declare Correct Export Value of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Correct-Export-Value-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-Export-And-Import-TAXSCAN.jpg "CESTAT upholds Mis Declaration of import Consignment as Assesee Fails to Declare Correct Export Value of Goods [Read Order]")
![Allegation of Mis Declaration in Export Declaration: CESTAT upholds Chinese Customs Declaration as Assesee Fails to Produce Cogent Document [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Declaration-Produce-Cogent-Document-Cogent-Document-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Allegation of Mis Declaration in Export Declaration: CESTAT upholds Chinese Customs Declaration as Assesee Fails to Produce Cogent Document [Read Order]")
Weft Yarn cannot be included in Chapter Note 52 Regarding Classification of Denim Fabrics, No Change in Classification: CESTAT Upholds Classification of Imported Goods in Bill of Entry [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the classification of imported Denim Fabrics as Weft Yarn cannot be included in Chapter Note 52 which...
![Weft Yarn cannot be included in Chapter Note 52 Regarding Classification of Denim Fabrics, No Change in Classification: CESTAT Upholds Classification of Imported Goods in Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Weft-Yarn-Denim-Fabrics-CESTAT-Imported-Goods-Bill-of-Entry-taxscan.jpg "Weft Yarn cannot be included in Chapter Note 52 Regarding Classification of Denim Fabrics, No Change in Classification: CESTAT Upholds Classification of Imported Goods in Bill of Entry [Read Order]")
Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]
The Kolkata bench of Customs, Excise and Service Tax Appellate Tribunal (CSTAT) held that the rejection of refund claim for importing Anhydrous Ammonia of Malaysian Origin just because the...
![Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Rejection-of-refund-claim-Anhydrous-Ammonia-of-Malaysian-exemption-notification-CESTAT-taxscan.jpg "Rejection of refund claim for importing Anhydrous Ammonia of Malaysian origin as the certificate is not as per format under exemption notification not justified: CESTAT [Read Order]")
Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that green peas which fall under the category of edible vegetables attract 10% of Basic Customs Duty (BCD)...
![Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Peas-Pisum-Sativum-Edible-Vegetables-BCD-Customs-Tariff-Act-CESTAT-taxscan.jpg "Peas (Pisum Sativum) Falls Under ‘Edible Vegetables’ Attracts 10% BCD under Customs Tariff Act: CESTAT [Read Order]")
Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the transaction value of imported goods cannot be rejected only on the basis of the National Import...
![Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Declaration-of-Transaction-Value-of-Imported-Goods-Price-of-Similar-Goods-Declaration-of-Transaction-Value-NIDB-Data-CESTAT-taxscan.jpg "Declaration of Transaction Value of Imported Goods cannot be rejected Based on Price of Similar Goods Available in NIDB Data: CESTAT [Read Order]")
CBIC issues Circular on Mandatory Additional Qualifiers for Import/Export Declarations on Certain Products [Read Notification]
On September 30, 2023, the Central Board of Indirect Taxes and Customs (CBIC) issued Circular No. 23/2023-Customs, which outlines compulsory additional qualifiers for import and export declarations...
![CBIC issues Circular on Mandatory Additional Qualifiers for Import/Export Declarations on Certain Products [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/10/CBIC-issues-Circular-Mandatory-Additional-Qualifiers-for-Import-Mandatory-Additional-Qualifiers-Export-Declarations-on-Certain-Products-Import-taxscan.jpg "CBIC issues Circular on Mandatory Additional Qualifiers for Import/Export Declarations on Certain Products [Read Notification]")
Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) non-awareness of other contraband goods in consignment other than declared in the bill of entry is not an excuse...
![Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-awareness-contraband-goods-Consignment-Declared-Bill-Entry-Excuse-avoid-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]")