Export attempt of 19650 kg Red Sanders in Violative of FTP: CESTAT sets aside Penalty on Customs Broker in absence of Mensrea
In a recent judgement, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty under the Customs...
![CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of Other Machines: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/site-image.jpg "CTC Machine for Tea Leaf Cutting cannot perform Versatile Function beyond Leaf Cutting, Does not fall under Tariff Heading of Other Machines: CESTAT [Read Order]")
![Activity of Galvanizing is not Manufacture under CETA: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Galvanizing-CESTAT-Excise-Duty-Demand-Excise-Duty-excise-customs-taxscan.jpg "Activity of Galvanizing is not Manufacture under CETA: CESTAT quashes Excise Duty Demand [Read Order]")
![Flue Gas is generated in Manufacture of Coke is not Manufactured Product, Excise Duty is Payable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Flue-Gas-Manufacture-of-Coke-Excise-Duty-Excise-CESTAT-customs-taxscan.jpg "Flue Gas is generated in Manufacture of Coke is not Manufactured Product, Excise Duty is Payable: CESTAT [Read Order]")
![Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CBLR-Customs-Broker-Correctness-of-Address-CESTAT-CBLR-doesnt-Mandate-Customs-Broker-taxscan.jpg "Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]")
Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) set aside the demand of Service Tax solely based on form 26 AS provided by the income tax department. The...
![Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Service-Tax-Form-26-AS-CESTAT-income-tax-department-TAXSCAN.jpg "Service Tax Demanded Solely Based on Form 26 AS provided by Income Tax Dept: CESTAT sets aside Demand [Read Order]")
Admissibility of Computer Printouts as Evidence depends on compliance with section 36B(B) of Central Excise Act: CESTAT sets aside Order [Read Order]
The Kolkata bench of CESTAT (Customs, Excise and Service Tax Appellate Tribunal) has set aside an order alleging illicit activities against the appellants in connection with clandestine manufacture...
![Admissibility of Computer Printouts as Evidence depends on compliance with section 36B(B) of Central Excise Act: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Legal-Compliance-for-Evidence-Evidence-in-Central-Excise-Cases-Computer-Printouts-in-Legal-Proceedings-taxscan.jpg "Admissibility of Computer Printouts as Evidence depends on compliance with section 36B(B) of Central Excise Act: CESTAT sets aside Order [Read Order]")
Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the assessment of a shipping bill cannot be challenged in the absence of a final order of reassessment....
![Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Assessment-of-Shipping-Bill-Shipping-Bill-Final-Order-Reassessment-CESTAT-customs-TAXSCAN.jpg "Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]")
Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the non-imposition of redemption fine and penalty as there was compliance of the customs notification. ...
![Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Appellate-Tribunal-Redemption-Fine-and-Penalty-TAXSCAN.jpg "Compliance of Customs Notification: CESTAT upholds Non-Imposition of Redemption Fine and Penalty [Read Order]")
Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside valuation of iron ore and noted that inordinate delay in testing sample is virtually suicidal to outcome...
![Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Inordinate-Delay-Testing-Sample-Virtually-Suicidal-Outcome-of-Test-Results-CESTAT-Valuation-of-Iron-Ore-TAXSCAN.jpg "Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]")
Relief to SAIL: CESTAT rules Goods Used in Fabrication of Structures Embedded to Earth are 'Inputs' for Capital Goods [Read Order]
In a major relief to M/s Steel Authority of India Limited (SAIL), the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the goods used in fabrication of...
Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that the refund claim cannot be rejected in respect of customs duty which was paid through Duty Entitlement...
![Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Refund-claim-Customs-Duty-DEPB-Scrip-CESTAT-taxscan.jpg "Refund claim cannot be Rejected on Customs Duty which was Paid through DEPB Scrip: CESTAT [Read Order]")