![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]")
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...
![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]](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]](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]](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]")
Service Tax Demand Under ‘Manpower supply Service’ by Invoking Extended Period: CESTAT Quashes Demand on ground of Limitation [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the service tax demand under the category of manpower supply service on the grounds of limitation. ...
![Service Tax Demand Under ‘Manpower supply Service’ by Invoking Extended Period: CESTAT Quashes Demand on ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-Tax-Demand-Manpower-supply-Service-Extended-Period-CESTAT-Demand-Limitation-taxscan.jpg "Service Tax Demand Under ‘Manpower supply Service’ by Invoking Extended Period: CESTAT Quashes Demand on ground of Limitation [Read Order]")
Service tax Leviable on “commercial training or coach service” provided by Institute of Clinical Research: CESTAT Upholds Service Tax Demand [Read Order]
The New Delhi bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the commercial training or coach services that were provided by the Institute of Clinical Research...
![Service tax Leviable on “commercial training or coach service” provided by Institute of Clinical Research: CESTAT Upholds Service Tax Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Service-tax-commercial-training-or-coach-service-commercial-training-coach-service-Institute-of-Clinical-Research-Clinical-Research-CESTAT-taxscan.jpg "Service tax Leviable on “commercial training or coach service” provided by Institute of Clinical Research: CESTAT Upholds Service Tax Demand [Read Order]")
Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the Penalty under section 114 AA of the Customs Act, 1962 as there was a huge difference in the actual value...
![Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Declaration-value-CESTAT-upholds-Penalty-Customs-Act-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]")
CESTAT upholds Mis Declaration of import Consignment as Assesee Fails to Declare Correct Export Value of Goods [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the confiscation of misdeclared imported goods as there was undervaluation in the Bill of Entry and the...
![CESTAT upholds Mis Declaration of import Consignment as Assesee Fails to Declare Correct Export Value of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Correct-Export-Value-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-Export-And-Import-TAXSCAN.jpg "CESTAT upholds Mis Declaration of import Consignment as Assesee Fails to Declare Correct Export Value of Goods [Read Order]")
Allegation of Mis Declaration in Export Declaration: CESTAT upholds Chinese Customs Declaration as Assesee Fails to Produce Cogent Document [Read Order]
In a recent case, the Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the Chinese customs declaration as the assessee failed to produce a cogent document...
![Allegation of Mis Declaration in Export Declaration: CESTAT upholds Chinese Customs Declaration as Assesee Fails to Produce Cogent Document [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Declaration-Produce-Cogent-Document-Cogent-Document-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Allegation of Mis Declaration in Export Declaration: CESTAT upholds Chinese Customs Declaration as Assesee Fails to Produce Cogent Document [Read Order]")
IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Integrated Goods and Service Tax (IGST) can be levied only on the inter-state supply of goods or...
![IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Integrated-Goods-and-Service-Tax-Goods-and-Service-Tax-IGST-Act-CESTAT-CESTAT-Delhi-Excise-Customs-Service-Tax-TAXSCAN.jpg "IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]")