![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]")
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...
![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]](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]](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]")
![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 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]
The New-Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the penalties imposed under section 114AA of the Customs Act,1962 on the import of Light Emitting Diode...
![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]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the show cause notice demanding custom duty for wrongly availing concessional rate of duty on the ground...
![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]")
Relief to Xiaomi: LCD Panels and Parts of LCD Panels cannot be Classified under Same Chapter Heading for filing Bill of Entry for Import
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the Liquid Crystal Display (LCD) panels and parts of Liquid Display Panels cannot be classified under...
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]
The Ministry of Commerce and Industry, vide notification no. G.S.R. 481(E), notified the amendment of Special Economic Zone Rules, 2004 to insert Procedure of import or export or procurement from or...
![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: 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: 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: 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]")