![Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Rejection-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-Rejection-of-Refund-Claim-of-Custom-Duty-taxscan.jpg "Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]")
Rejection of Refund Claim of Custom Duty filed u/s 27 of Customs Act on ground of Delay in filing Due to Covid-19 Pandemic: CESTAT Allows Refund Claim [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the refund claim of custom duty filed under section 27...
![Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Penalty-under-Customs-Act-absence-of-Evidence-on-Tax-Evasion-Evidence-Tax-Evasion-CESTAT-taxscan.jpg "Penalty under Customs Act not Invokable in absence of Evidence on Tax Evasion: CESTAT [Read Order]")
![Exemption under Customs Notification allowable when the Export Obligation was Fulfilled: Madras HC sets aside Demand of Custom Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Exemption-Customs-Notification-Exemption-under-Customs-Notification-Export-Obligation-Export-Obligation-was-Fulfilled-Madras-High-Court-Demand-of-Custom-Duty-Custom-Duty-taxscan.jpg "Exemption under Customs Notification allowable when the Export Obligation was Fulfilled: Madras HC sets aside Demand of Custom Duty [Read Order]")
![Aircraft not used for Private purpose in Breach of Undertaking: CESTAT allows Duty Exemption under Customs Duty Exemption Notification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Aircraft-CESTAT-Duty-Exemption-Customs-Duty-Exemption-Notification-taxscan.jpg "Aircraft not used for Private purpose in Breach of Undertaking: CESTAT allows Duty Exemption under Customs Duty Exemption Notification [Read Order]")
Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that clean energy cess on custom duty is includable in the calculation of customs educational cess...
![Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Clean-Energy-Cess-Custom-Customs-Educational-Cess-Educational-Cess-Higher-Education-Cess-CESTAT-Excise-Service-Tax-Taxscan.jpg "Clean Energy Cess on Custom Duty includable in the Calculation of Customs Educational Cess and Higher Education Cess: CESTAT [Read Order]")
Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]
In the case of Sky Airways, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the customs duty paid voluntarily during the investigation does not...
![Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Custom-duty-pre-deposit-refund-CESTAT-taxscan.jpg "Customs Duty paid Voluntarily during Investigation does not amount to pre-deposit, Refund claim not sustainable: CESTAT [Read Order]")
Misclassification of Goods considered as malafide with intention to evade Duty: CESTAT upholds Confiscation and Penalty [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench held that malafide misclassification of goods to evade duty and upheld the penalty and confiscation. Shri Laxmi Menon...
![Misclassification of Goods considered as malafide with intention to evade Duty: CESTAT upholds Confiscation and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Misclassification-of-goods-evade-duty-CESTAT-confiscation-penalty-Taxscan.jpeg "Misclassification of Goods considered as malafide with intention to evade Duty: CESTAT upholds Confiscation and Penalty [Read Order]")
Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ), New Delhi has held that Clerical error in filling the Bill of Entry does not attract penalty and confiscation under Customs Act. ...
![Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Clerical-Error-Bill-of-Entry-Penalty-Customs-Act-CESTAT-Taxscan.jpeg "Clerical Error in filling Bill of Entry does not attract Penalty and Confiscation under Customs Act: CESTAT [Read Order]")
![Govt. exempts Black Fungus Medicine Amphotericin B From Customs Duty [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/05/Black-Fungus-Medicine-Amphotericin-B-Custom-Duty-Taxscan.jpg "Govt. exempts Black Fungus Medicine Amphotericin B From Customs Duty [Read Notification]")
Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]
The Customs, Excises, and Service Taxes Appellate Tribunal (CESTAT), Chandigarh Bench ruled that the Customs Department failed to issue Show Cause Notice for recovery of Custom Duty, so the issue of...
![Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Custom-Dept-recovery-of-Custom-Duty-CESTAT-Taxscan.jpg "Customs Dept. failed to issue SCN for Recovery of Customs Duty, issue of Admissibility of Interest and its rates doesn’t arise: CESTAT [Read Order]")
No Custom Duty is applicable on LCD modules imported by the Continental Automative Components: CESTAT [Read Order]
The Customs, Excise, Service Taxes Appellate Tribunal (CESTAT), Bangalore Bench ruled that no Custom Duty is applicable on LCD modules imported by the Continental Automative Components. The...
![No Custom Duty is applicable on LCD modules imported by the Continental Automative Components: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Custom-Duty-LCD-modules-imported-Continental-Automative-Components-CESTAT-Taxscan.jpeg "No Custom Duty is applicable on LCD modules imported by the Continental Automative Components: CESTAT [Read Order]")