![Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Importer-minimum-import-price-DGFT-minimum-import-price-rules-CESTAT-taxscan.jpg "Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]")
Once Importer Voluntarily Accepts Enhanced Goods Value, Penalties and Confiscation become Unnecessary: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that penalties and confiscation become unwarranted once...
![Wrongful Refund Under Customs Act: CESTAT Directs Fresh Adjudication due to Violation of Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/cestat-chennai-service-tax-Custom-act-Adjudication-Principles-of-Natural-Justice-taxscan.jpg "Wrongful Refund Under Customs Act: CESTAT Directs Fresh Adjudication due to Violation of Principles of Natural Justice [Read Order]")
![‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Excise-duty-Excise-duty-on-finished-products-taxscan.jpeg "‘When department has collected Excise duty on finished products, credit availed on the inputs cannot be denied, even without manufacture’: CESTAT [Read Order]")
![Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Denim-Fabrics-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Taxscan.jpg "Non-submission of Inventory on Denim Fabrics Not a ground to Disallow DBK claim: CESTAT Upholds Direction to Brand Rates fixation of Duty drawback under Customs Act [Read Order]")
![No Suppression of Facts/Wilful Mis-statement by Hyundai Motors: CESTAT says No Penalty and Redemption Fine can be Imposed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/No-Suppression-Facts-Wilful-Mis-statement-Hyundai-Motors-CESTAT-No-Penalty-Redemption-Fine-Imposed-taxscan.jpg "No Suppression of Facts/Wilful Mis-statement by Hyundai Motors: CESTAT says No Penalty and Redemption Fine can be Imposed [Read Order]")
CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]
In a decision that strengthens the rights of taxpayers transitioning into the GST regime, the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai, has ruled in favour of Madura...
![CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Reverse-Charge-Mechanism-Service-Tax-refund-under-RCM-RCM-refund-eligibility-RCM-taxscan.jpg "CESTAT Grants Refund of Service Tax paid under RCM Post-GST Transition, Upholds Transitional Credit Eligibility [Read Order]")
Wrong Quoting of Notification Benefit in SCN is a Minor Error, Not fatal to Customs Demand Order: CESTAT refuses to Quash Order against Hyundai
The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) recently refused to quash a Demand Order against Hyundai wherein it was held that quoting the wrong Notification Benefit...
![Relief to Hyundai as CESTAT quashes Classification beyond Allegations made in SCN [Read order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Relief-to-Hyundai-Hyundai-CESTAT-quashes-Allegations-SCN-Show-Cause-Notice-Classification-beyond-Allegations-taxscan.jpg "Relief to Hyundai as CESTAT quashes Classification beyond Allegations made in SCN [Read order]")
Camshaft Assembly eligible for Exemption since COO Certificate at 6 digit level covers Goods Imported by Hyundai: CESTAT [Read Order]
In a noted ruling, the Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) held that camshaft assemblies imported by Hyundai are eligible for Basic Customs Duty (BCD) Exemption...
![Camshaft Assembly eligible for Exemption since COO Certificate at 6 digit level covers Goods Imported by Hyundai: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Camshaft-Camshaft-Assembly-Exemption-Country-of-Origin-Country-of-Origin-Certificate-Origin-Certificate-taxscan.jpg "Camshaft Assembly eligible for Exemption since COO Certificate at 6 digit level covers Goods Imported by Hyundai: CESTAT [Read Order]")
No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) recently clarified that extended period of limitation cannot be invoked in matters involving issues surrounding precise...
![No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-No-Invocation-Extended-Periods-Extended-Periods-Limitation-Cases-involving-Interpretative-Issues-Hyundai-TAXSCAN.jpg "No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]")
No Denial of Concessional Duty once COO Certificate covers Imported Goods: CESTAT in Relief to Hyundai [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) granted relief to Hyundai, holding that the Customs Department may not deny concessional duty available to an importer...
![No Denial of Concessional Duty once COO Certificate covers Imported Goods: CESTAT in Relief to Hyundai [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-Customs-Customs-Department-TAXSCAN.jpg "No Denial of Concessional Duty once COO Certificate covers Imported Goods: CESTAT in Relief to Hyundai [Read Order]")
Premature Decision on Import of items Cleared through Provisional Assessment: CESTAT grants Relief to Hyundai from "piece-meal" Penal Proceedings [Read Order]
In a notable decision, the Customs, Excise & Service Tax Appellate Tribunal, Chennai (CESTAT) rebuked an adjudication order passed against Hyundai Motors India Ltd., on the basis of premature...
![Premature Decision on Import of items Cleared through Provisional Assessment: CESTAT grants Relief to Hyundai from piece-meal Penal Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Premature-Decision-Import-Cleared-Provisional-Assessment-CESTAT-Relief-to-Hyundai-piece-meal-Penal-Proceedings-taxscan.jpg "Premature Decision on Import of items Cleared through Provisional Assessment: CESTAT grants Relief to Hyundai from piece-meal Penal Proceedings [Read Order]")