Annual Customs, Excise and Service Tax Case Digest: CESTAT Rulings 2025 (Part 15)
This article summarises all CESTAT orders published in the Taxscan.in. Customs Appellate Authority Dismissed Appeal citing Delay: CESTAT...
![Exporter Seeks Manual Credit of Drawback Benefits after ICEGATE Portal Fails to Enable Credit: Madras HC Orders to file Representation before Customs [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/250x150_2113917-exporter-seeks-manual-credit-drawback-benefits-icegate-portal-fails-enable-credi-madras-hc-orders-representation-customs.webp "Exporter Seeks Manual Credit of Drawback Benefits after ICEGATE Portal Fails to Enable Credit: Madras HC Orders to file Representation before Customs [Read Order]")
![Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112305-dept-fails-re-test-samples-examined-govt-valuer-cestat-quashes-penalties-lack-evidence-precious-stones-over-invoicing.webp "Dept Fails to Re-test Samples Examined by Govt Valuer: CESTAT Quashes Penalties for Lack of Evidence in Precious Stones Over-Invoicing [Read Order]")
![Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]](https://images.taxscan.in/h-upload/2025/12/15/250x150_2112280-plain-packaging-not-ground-to-deny-concession-duty-under-india-singapore-trade-agreement-cestat-quashes-hdpe-granules-taxscan-.webp "Plain Packaging Not Ground to Deny Concession Duty Under India-Singapore Trade Agreement: CESTAT Quashes Denial of Benefit for HDPE Granules [Read Order]")
Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal set aside penalties imposed on two co-noticees in a dispute concerning alleged freight suppression and misdeclaration of ...
![Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]](https://images.taxscan.in/h-upload/2025/12/04/500x300_2110078-cestat-mumbai-deletes-penalties-taxscan.webp "Freight Enhancement Unsustainable: CESTAT Follows Earlier Ruling, Deletes Penalties on Co-Noticees [Read Order]")
Rajasthan HC Denies Bail to Accused Carrying 15.74 Kg Hydroponic Weed; Holds NDPS Act Overrides Customs Act in Airport Seizures [Read Order]
The Rajasthan High Court dismissed the bail application of an accused who was found in possession of approximately 15.740 kg of "hybrid ganja/Hydroponic Weed" that was illicitly transported from...
![Rajasthan HC Denies Bail to Accused Carrying 15.74 Kg Hydroponic Weed; Holds NDPS Act Overrides Customs Act in Airport Seizures [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111239-rajasthan-hc-accused-hydroponic-weed-holds-ndps-act-customs-act-airport-seizures-taxscan.webp "Rajasthan HC Denies Bail to Accused Carrying 15.74 Kg Hydroponic Weed; Holds NDPS Act Overrides Customs Act in Airport Seizures [Read Order]")
7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order]
passengers claimed that it belonged to three ladies. Thus, the court allowed the petitioner to file the appeal of the customs order before the Commissioner of Customs (Appeals). The Petitioner,...
![7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/05/500x300_2110245-7-gold-bangles-passenger-claims-taxscan.webp "7 Gold Bangles Weighing 222 Grams Confiscated, Passenger Claims it belongs to 3 ladies: Delhi HC Allows to Challenge Customs Order [Read Order]")
Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT) set aside a demand for anti-dumping duty (ADD), noting that the Customs authority failed to examine the technical...
![Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]](https://images.taxscan.in/h-upload/2025/11/25/500x300_2107826-copolymer-vs-homopolymer-cestat-raps-customs-confirming-pvc-import-without-verifying-material-composition-taxscan.webp "Copolymer vs. Homopolymer: CESTAT Raps Customs for confirming ADD on PVC Import without Verifying Material Composition [Read Order]")
Writ not Maintainable when Statutory Appeal Ignored: Supreme Court in 29 Year Old Customs Case [Read Order]
The Supreme Court of India has upheld the Rajasthan High Court’s refusal to entertain Rikhab Chand Jain’s writ petition challenging the confiscation of silver and the penalty imposed under the ...
![Writ not Maintainable when Statutory Appeal Ignored: Supreme Court in 29 Year Old Customs Case [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/500x300_2107370-writ-statutory-appeal-supreme-court-customs-case-writ-not-maintainable-taxscan.webp "Writ not Maintainable when Statutory Appeal Ignored: Supreme Court in 29 Year Old Customs Case [Read Order]")
Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]
In a recent case, the Supreme Court of India took up an appeal filed by the Commissioner of Customs, Chennai-II, challenging a CESTAT order that granted Samsung India Electronics Pvt. Ltd. customs...
![Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]](https://images.taxscan.in/h-upload/2025/11/04/500x300_2102165-supreme-court-customs-duty-customs-duty-exemption-samsung-led-display-taxscan.webp "Supreme Court to Decide Validity of Customs Duty Exemption Granted to Samsung for LED Display Imports [Read Judgement]")
Penalty on Co-Noticee u/s 112(a) of Customs Act Set Aside by CESTAT: Mere Classification Dispute Not Grounds for Confiscation [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a penalty of ₹1 lakh imposed on appellant under Section 112(a) of the Customs Act, 1962, holding that no...
![Penalty on Co-Noticee u/s 112(a) of Customs Act Set Aside by CESTAT: Mere Classification Dispute Not Grounds for Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101252-cestat-mumbai-penalty-on-co-noticee-customs-act-taxscan.webp "Penalty on Co-Noticee u/s 112(a) of Customs Act Set Aside by CESTAT: Mere Classification Dispute Not Grounds for Confiscation [Read Order]")