![Finalized Customs Assessments Cannot Be Reopened for Refund Claims: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/500x300_2067075-customs-assessments-taxscan.webp "Finalized Customs Assessments Cannot Be Reopened for Refund Claims: CESTAT [Read Order]")
Finalized Customs Assessments Cannot Be Reopened for Refund Claims: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, held that refund claims under customs law are ...
![Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_2065014-psi-certificate-taxscan.webp "Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]")
![Relief to ITC Limited: CESTAT Rules Quicklime with 92% Purity is Classifiable as Quicklime, Not as Other Inorganic Chemicals [Read Order]](https://images.taxscan.in/h-upload/2025/06/23/250x150_2053183-quicklime-cestat-taxscan.webp "Relief to ITC Limited: CESTAT Rules Quicklime with 92% Purity is Classifiable as Quicklime, Not as Other Inorganic Chemicals [Read Order]")
![No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/250x150_2052427-prohibition-lending-iec-cestat-penalty-imposed-us-114aa-customs-act-accepting-iec-import-firm-taxscan.webp "No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]")
![Royalty on Net Sales for Manufacturing Know-How by Owens Corning Not Addable to Customs Value of Imports u/r 10(1)(c) of CVR: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/16/250x150_2045127-cestat-cestat-chennai-royalty-taxscan.webp "Royalty on Net Sales for Manufacturing Know-How by Owens Corning Not Addable to Customs Value of Imports u/r 10(1)(c) of CVR: CESTAT [Read Order]")
Refund of Rs.25 Lakh Deposited During Investigation: CESTAT Remands Matter to Commissioner (Appeals) for Decision on Unjust Enrichment [Read Order]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) remanded a matter to the Commissioner (Appeals) for a fresh decision on unjust enrichment, in a case involving a...
![Refund of Rs.25 Lakh Deposited During Investigation: CESTAT Remands Matter to Commissioner (Appeals) for Decision on Unjust Enrichment [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041848-refund-service-tax-address-mismatch-taxscan-1.webp "Refund of Rs.25 Lakh Deposited During Investigation: CESTAT Remands Matter to Commissioner (Appeals) for Decision on Unjust Enrichment [Read Order]")
CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the restoration of the appeal on the condition that the appellant deposit 20% of the total duty amount...
![CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Madras-High-Court-Pre-deposit-Bank-Account-proceedings-on-10-Pre-deposit-TAXSCAN.jpeg "CESTAT allows Appeal Restoration on 20% Pre-Deposit in Customs Duty Case Involving Identical Imported Machine [Read Order]")
![Customs Decision cannot Sit Over Customs Appellate Order to Release Goods: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Release-Goods-site-img.jpg "Customs Decision cannot Sit Over Customs Appellate Order to Release Goods: Delhi HC [Read Order]")
Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]
The Mumbai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the appeal as time-barred under Section 128 of the Customs Act,1962 due to delay beyond the deadline. S.R....
![Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Time-Barred-Appeal-Section-128-of-Customs-Act-Customs-Act-taxscan.jpg "Time-Barred Appeal u/s 128 of Customs Act: CESTAT Dismisses Appeal Due to Delay Beyond Deadline [Read Order]")
Absence of Recorded Reasonable Belief for Smuggling Case: CESTAT quashes Confiscation of Gold [Read Order]
The Kolkata bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) quashed the confiscation of gold and the imposition of penalties due to the absence of a recorded reasonable...
![Absence of Recorded Reasonable Belief for Smuggling Case: CESTAT quashes Confiscation of Gold [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTATGold-Confiscation-of-gold-taxscan.jpg "Absence of Recorded Reasonable Belief for Smuggling Case: CESTAT quashes Confiscation of Gold [Read Order]")
CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) condoned the delay in filing the appeal before the Commissioner (Appeals) citing that neither party could...
![CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-Condones-Delay-in-Filing-Appeal-Commissioner-Party-Conclusively-Proves-Date-of-Service-TAXSCAN.jpg "CESTAT Condones Delay in Filing Appeal Before Commissioner as Neither Party Conclusively Proves Date of Service [Read Order]")