In Absence of Proof of Receipt of Order-in-Original to Appellant sent by Speed Post, same can't be held to have been Served: CESTAT [Read Order]
The Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that in the absence of proof of receipt of order-in-original...
![No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Mens-Rea-Tax-matters-Non-compliance-Statutory-Provisions-CESTAT-Seizure-Unaccounted-Gutka-TAXSCAN.jpg "No Mens Rea in Tax matters as Non-compliance with Statutory Provisions is Sufficient: CESTAT confirms Seizure of Unaccounted Gutka [Read Order]")
![CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Diaphragm-Boost-Pump-customs-authorities-Customs-Valuation-Rules-CESTAT-upholds-redetermination-taxscan.jpg "CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]")
![CESTAT urges Customs Brokers to safeguard against fraudulent transactions in accordance with CBLR, 2018 [Read order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-urges-Customs-Brokers-Customs-Brokers-CESTAT-fraudulent-transactions-taxscan.jpg "CESTAT urges Customs Brokers to safeguard against fraudulent transactions in accordance with CBLR, 2018 [Read order]")
![CESTAT Quashes Denial of Excise Duty Exemption on Clearance of Flock Fabrics on ground of Genuineness of IIT Roorkee Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Flock-Fabrics-1.jpg "CESTAT Quashes Denial of Excise Duty Exemption on Clearance of Flock Fabrics on ground of Genuineness of IIT Roorkee Report [Read Order]")
Set Back to L.G. Electronics: CESTAT rejects Claim of Concessional Rate of Basic Customs Duty on Import of G-Watch [Read Order]
In a major setback to LG Electronics, the New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), rejected the claim of concessional rate of basic customs duty on import...
![Set Back to L.G. Electronics: CESTAT rejects Claim of Concessional Rate of Basic Customs Duty on Import of G-Watch [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/LG-Electronics-LG-Concessional-Rate-Customs-Duty-on-Import-G-Watch-taxscan.jpg "Set Back to L.G. Electronics: CESTAT rejects Claim of Concessional Rate of Basic Customs Duty on Import of G-Watch [Read Order]")
Customs Duty Demand on Import of Antique Finished Rifles without verifying FSL Report: CESTAT Quashes Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the import of antique finished rifles without verifying the Forensic Science...
![Customs Duty Demand on Import of Antique Finished Rifles without verifying FSL Report: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Customs-Duty-Demand-Import-of-Antique-FSL-Report-CESTAT-Quashes-Demand-Antique-Finished-Rifles-Rifles-taxscan.jpg "Customs Duty Demand on Import of Antique Finished Rifles without verifying FSL Report: CESTAT Quashes Demand [Read Order]")
No Prohibition or Restriction either under Customs Act or under FTP to import “Replica Fire Arms”: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no prohibition or restriction either under the Customs Act,1962 or under the Foreign Trade Policy to...
![No Prohibition or Restriction either under Customs Act or under FTP to import “Replica Fire Arms”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Prohibition-Restriction-FTP-import-Replica-Fire-Arms-CESTAT-taxscan.jpg "No Prohibition or Restriction either under Customs Act or under FTP to import “Replica Fire Arms”: CESTAT [Read Order]")
Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the confiscation of replica firearms on the grounds of non-falling goods under the category of firearms...
![Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Replica-Fire-Arms-firearms-Arms-Act-CESTAT-Confiscation-of-Goods-confiscation-of-replica-firearms-taxscan.jpg "Replica Fire Arms cannot Discharge a projectile and are not Falls under ‘firearms’ defined under Arms Act: CESTAT Quashes Confiscation of Goods [Read Order]")
CHA considered as Merely processing agent of documents for Clearance of goods and not inspector to weigh Genuineness of transaction: CESTAT Quashes Revocation of CB License [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs House Agent (CHA) was considered as merely the processing agent of documents for the...
![CHA considered as Merely processing agent of documents for Clearance of goods and not inspector to weigh Genuineness of transaction: CESTAT Quashes Revocation of CB License [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Clearance-of-goods-Revocation-of-CB-License-CESTAT-Customs-House-Agent-CB-License-taxscan.jpg "CHA considered as Merely processing agent of documents for Clearance of goods and not inspector to weigh Genuineness of transaction: CESTAT Quashes Revocation of CB License [Read Order]")
CESTAT upholds Forfeiture of Security Deposit of CB for mis-declaration of Weight of Pan masala on ground of Violation of Regulation 10(e) of CBLR [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the forfeiture of the security deposit of Customs Broker (CB) for the mis-declaration of the weight of...
![CESTAT upholds Forfeiture of Security Deposit of CB for mis-declaration of Weight of Pan masala on ground of Violation of Regulation 10(e) of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Security-Deposit-Pan-masala-Violation-of-Regulation-security-deposit-of-Customs-Broker-CBLR-taxscan.jpg "CESTAT upholds Forfeiture of Security Deposit of CB for mis-declaration of Weight of Pan masala on ground of Violation of Regulation 10(e) of CBLR [Read Order]")
![Rejection of Service Tax Refund Claim without issuing SCN: CESTAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Rejection-Service-Tax-Refund-Claim-SCN-CESTAT-Re-adjudication-TAXSCAN.jpg "Rejection of Service Tax Refund Claim without issuing SCN: CESTAT directs Re-adjudication [Read Order]")