![Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Licensee-Duty-Free-Shop-Liable-to-Pay-Customs-Duty-Violates-the-Provision-Customs-Act-CESTAT-taxscan.jpg "Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]")
Licensee of Duty-Free Shop is Liable to Pay Customs Duty when it Violates the Provision of Customs Act: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the Licensee of a duty-free shop is liable to pay...
![No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration during warranty period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Service-Tax-under-Management-Maintenance-or-Repair-Receipt-of-Consideration-warranty-period-CESTAT-TAXSCAN.jpg "No Service Tax under Management, Maintenance or Repair in absence of Receipt of Consideration during warranty period: CESTAT [Read Order]")
![CESTAT sets aside Service Tax Demand on Work Contract Service for the period before 1.06.2007 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Service-Tax-Service-Tax-demand-TAXSCAN.jpg "CESTAT sets aside Service Tax Demand on Work Contract Service for the period before 1.06.2007 [Read Order]")
![Reimbursable expenses cannot be included in the taxable value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Reimbursable-expenses-Taxable-value-Customs-TAXSCAN.jpg "Reimbursable expenses cannot be included in the taxable value: CESTAT [Read Order]")
![CESTAT upholds Demand of Service Tax along with Interest on ‘Consulting Engineer Service’ due to failure in payment of Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Service-Tax-Consulting-engineer-service-tax-Interest-on-unpaid-service-tax-taxscan.jpg "CESTAT upholds Demand of Service Tax along with Interest on ‘Consulting Engineer Service’ due to failure in payment of Tax [Read Order]")
No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the demand for Undervaluation of goods merely of higher discount given on import is invalid and set...
![No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Import-duty-Differential-Duty-Undervaluation-of-Goods-taxscan.jpg "No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [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...
![CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-Customs-Act-CESTAT-decisions-on-customs-penalties-Customs-penalty-disputes-and-resolution-Taxscan.jpg "CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]")
‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or purifying Machinery and Apparatus for Liquids: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) held that ‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or...
![‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or purifying Machinery and Apparatus for Liquids: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Huy-glass-1105-M-Membrane-Bags-Filter-Bags-made-of-Fibre-Glass-are-Classifiable-under-Filtering-purifying-Machinery-and-Apparatus-for-Liquids-CESTAT-TAXSCAN.jpg "‘Huy glass 1105 M-Membrane Bags’ Filter Bags made of Fibre Glass are Classifiable under Filtering or purifying Machinery and Apparatus for Liquids: CESTAT [Read Order]")
CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty imposed on acceptance of classification and prompt payment of customs duty along with penalty...
![CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-Duty-SCN-Penalty-quashed-SCN-Issuance-TAXSCAN.jpg "CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]")
Date of ‘Let Export Order’ is date for Determining Rate of Customs Duty: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the date of ‘let export order’ is the date for determining rate of customs duty. The duty was...
![Date of ‘Let Export Order’ is date for Determining Rate of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Customs-Duty-Export-Order-determining-rate-of-Customs-Duty-taxscan.jpg "Date of ‘Let Export Order’ is date for Determining Rate of Customs Duty: CESTAT [Read Order]")
Goods cannot be classified based on content of Material used to Manufacture, Bra Cups are part of Brassiers: CESTAT upholds Classification [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Goods cannot be classified based on the content of the material used to manufacture and Bra...
![Goods cannot be classified based on content of Material used to Manufacture, Bra Cups are part of Brassiers: CESTAT upholds Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-CESTAT-on-bra-cups-Manufacturing-material-in-goods-classification-TAXSCAN.jpg "Goods cannot be classified based on content of Material used to Manufacture, Bra Cups are part of Brassiers: CESTAT upholds Classification [Read Order]")