![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]")
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...
![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]")
![Non Production of Country-of-Origin Certificate from Foreign Supplier due to Covid-19 Pandemic: CESTAT Remands Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Production-Country-of-Origin-Certificate-Foreign-Supplier-Covid-19-Pandemic-CESTAT-Matter-TAXSCAN.jpg "Non Production of Country-of-Origin Certificate from Foreign Supplier due to Covid-19 Pandemic: CESTAT Remands Matter [Read Order]")
![Transaction value of Silk Yarn cant be Rejected without Cogent Reason: CESTAT set aside Demand of Excise Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Transaction-value-Silk-Yarn-Cogent-Reason-CESTAT-Demand-Excise-Duty-TAXSCAN.jpg "Transaction value of Silk Yarn cant be Rejected without Cogent Reason: CESTAT set aside Demand of Excise Duty [Read Order]")
![Live Consignment pending without Justiciable Reason: CESTAT directs Re Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Live-Consignment-Justiciable-Reason-CESTAT-Re-Adjudication-TAXSCAN.jpg "Live Consignment pending without Justiciable Reason: CESTAT directs Re Adjudication [Read Order]")
CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]
The central Board of Indirect Taxes and Customs (CBIC) vide CAVR Order No. 01/2023-Customs has issued Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods)...
![CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-Order-Customs-Assistance-Value-Declaration-Identified-Imported-Goods-Linear-Alkyl-Benzene-TAXSCAN.jpg "CBIC issues Order under rule 5 of Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023 for Linear Alkyl Benzene [Read Order]")
Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed refund against unsold goods as the import of timber logs made by the payment of due amount of customs...
![Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Import-of-Timber-Logs-made-by-Payment-Import-of-Timber-Logs-Payment-Customs-Duty-SAD-CESTAT-allows-Refund-against-unsold-goods-taxcan.jpg "Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]")
Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), quashed differential duty demand on PPC Cement thereby noting that demanding the differential duty without...
![Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Demanding-Differential-Duty-Assessment-of-the-Bills-of-Entry-CESTAT-Assessment-Bills-of-Entry-Differential-Duty-Demand-on-PPC-Cement-PPC-Cement-taxscan.jpg "Demanding Differential Duty without Challenging Original Assessment of the Bills of Entry not Sustainable: CESTAT quashes Differential Duty Demand on PPC Cement [Read Order]")
Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere observation that payments cannot be verified cannot be a ground to deny the claim of customs duty...
![Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payments-observation-Claim-Customs-Duty-Refund-Customs-Duty-Refund-Claim-of-Customs-Duty-Refund-CESTAT-Taxscan.jpg "Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]")
CESTAT upholds quashing of ADD on imported goods of Diethyl Thio Phosphoryl Chloride on Ground of Non Inclusion of Section 9A(8) of Customs Tariff Act [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the quashing of Anti Dumping Duty(ADD) on the imported goods of diethyl thio phosphoryl chloride on the...
![CESTAT upholds quashing of ADD on imported goods of Diethyl Thio Phosphoryl Chloride on Ground of Non Inclusion of Section 9A(8) of Customs Tariff Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-ADD-CESTAT-Upholds-Quashing-of-ADD-on-imported-goods-imported-goods-taxscan.jpg "CESTAT upholds quashing of ADD on imported goods of Diethyl Thio Phosphoryl Chloride on Ground of Non Inclusion of Section 9A(8) of Customs Tariff Act [Read Order]")
CESTAT upholds Penalty Imposed for Confiscation of goods Falls under "Light Oil” on Ground of Violation of Policy Conditions of Foreign Trade Policy [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the redemption fine and penalty imposed for the confiscation of goods that falls under the category of...
![CESTAT upholds Penalty Imposed for Confiscation of goods Falls under Light Oil” on Ground of Violation of Policy Conditions of Foreign Trade Policy [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Upholds-Penalty-Confiscation-of-goods-Light-Oil-Penalty-CESTAT-Violation-of-Policy-Conditions-Foreign-Trade-Policy-taxscan.jpeg "CESTAT upholds Penalty Imposed for Confiscation of goods Falls under Light Oil” on Ground of Violation of Policy Conditions of Foreign Trade Policy [Read Order]")
Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods can be confiscated under section 111(d) of the Customs Act,1962 if it was prohibited under...
![Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-Goods-can-be-Confiscated-Confiscated-Customs-Act-taxscan.jpg "Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]")