![CESTAT upholds Sanctioning of Refund Claim of Customs Duty on ground of Proper Verification of Entire Documents and Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Sanctioning-Refund-Claim-Customs-Duty-Proper-Verification-Entire-Documents-Bill-Entry-taxscan.jpg "CESTAT upholds Sanctioning of Refund Claim of Customs Duty on ground of Proper Verification of Entire Documents and Bill of Entry [Read Order]")
CESTAT upholds Sanctioning of Refund Claim of Customs Duty on ground of Proper Verification of Entire Documents and Bill of Entry [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld sanctioning of refund claim of Customs duty on the ground...
![CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-CESTAT-Upholds-Penalty-Penalty-imposed-Customs-Act-taxscan.jpg "CESTAT Upholds Penalty imposed u/s 114AA of Customs Act on Import of LED lights on ground of Mis-declared Quantity of Goods in Bill of Entry [Read Order]")
![CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Quashes-SCN-Demanding-Custom-Duty-CESTAT-SCN-Custom-Duty-CESTAT-Quashes-SCN-Demanding-Custom-Duty-for-Wrongly-Availing-Concessional-Rate-Taxscan.jpg "CESTAT Quashes SCN Demanding Custom Duty for Wrongly Availing Concessional Rate of Duty on Ground of Barred by Limitation [Read Order]")
![Central Govt. notifies insertion of Procedure of Import or Export or procurement from or supply to Domestic Tariff Area of ship by a Unit in IFSC under SEZ Rules [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/07/Central-Govt-notifies-insertion-Procedure-import-export-procurement-supply-Domestic-Tariff-Area-ship-Unit-IFSC-SEZ-Rules-TAXSCAN.jpg "Central Govt. notifies insertion of Procedure of Import or Export or procurement from or supply to Domestic Tariff Area of ship by a Unit in IFSC under SEZ Rules [Read Notification]")
One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]
The Ahmedabad bench Customs, Excise and Service Tax Appellate Tribunal (CESTAT) have held that One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the...
![One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Filing-Refund-Finalization-Date-of-Finalization-of-the-Bill-of-Entry-Bill-of-Entry-Date-of-Finalization-Provisional-Assessment-CESTAT-taxscan.jpg "One year Period for Filing Refund has to be from the Date of Finalization of the Bill of Entry when the Provisional Assessment was made Initially:Â CESTAT [Read Order]")
Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty and redemption fines cannot be imposed when the bill of entry has been finally assessed at...
![Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-and-Redemption-Fine-Penalty-Redemption-Fine-Bill-of-Entry-Declared-Value-CESTAT-Penalty-and-Redemption-Fine-Cannot-be-Imposed-Taxscan.jpg "Penalty and Redemption Fine Cannot be Imposed When Bill of Entry has been Finally assessed at Declared Value: CESTAT [Read Order]")
Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]
A Division Bench of the Delhi High Court refused to enhance the bank guarantee demand to release the seized gold imported after export for exhibition. The gold, imported into India by the...
![Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delhi-High-Court-Delhi-High-Court-Refuses-to-Enhance-Bank-Guarantee-Demand-Bank-Guarantee-Demand-Seized-Gold-Imported-after-Export-for-Exhibition-Seized-Gold-Exhibition-Export-Taxscan.jpg "Delhi HC Refuses to Enhance Bank Guarantee Demand to Release Seized Gold Imported after Export for Exhibition [Read Order]")
![No Penalty u/s 114A on Goods Imported as per Declaration in Bill of Entry: CESTATÂ [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Goods-Imported-Declaration-in-Bill-of-Entry-CESTAT-TAXSCAN-.jpg "No Penalty u/s 114A on Goods Imported as per Declaration in Bill of Entry: CESTATÂ [Read Order]")
DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench confirmed penalty as the Duty Entitlement Pass Book (DEPB) certificates obtained based on the forged bank realization...
![DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/DEPB-Certificate-Forged-Bank-Realization-Certificates-Bill-of-Entry-CESTAT-Penalty-taxscan.jpg "DEPB Certificates obtained based on Forged Bank Realization Certificates were caused to be used in Bill of Entry: CESTAT confirms Penalty [Read Order]")
Re-assessment of Customs Duty cannot be Done at Request of Party who has Self-Assessed Bill of Entry and wants another Benefit after Clearance: CESTAT
In a recent decision the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the re-assessment of customs duty cannot be done at request of party who has...
