No Prosecution against Foreigners/NRIs on Detection of Non-declaration of Legally Acquired Foreign Currency: CBIC issues Guidelines for Prosecution of Customs Offences
The Central Board of Indirect Taxes and Customs (CBIC) has issued guidelines for the launching of Prosecution in relation to offenses punishable...
![Proceedings from SCN till finality against Assessee not culminating in reasonable time stands vitiated: CESTAT sets aside 14 years long proceeding [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Proceedings-SCN-assessee-CESTAT-taxscan.jpeg "Proceedings from SCN till finality against Assessee not culminating in reasonable time stands vitiated: CESTAT sets aside 14 years long proceeding [Read Order]")
![CBIC Notifies Amendment to Customs Authority for Advance Rulings Regulations: Mandates Online Filing [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Amendment-Customs-Authority-Advance-Rulings-Regulations-Online-Filing-Taxscan.jpg "CBIC Notifies Amendment to Customs Authority for Advance Rulings Regulations: Mandates Online Filing [Read Notification]")
![Customs Act provides a Mechanism for dealing with Offences, S. 160 of CrPC not Applicable: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Customs-Act-Offences-Telangana-HC-taxscan.jpg "Customs Act provides a Mechanism for dealing with Offences, S. 160 of CrPC not Applicable: Telangana HC [Read Order]")
![CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]](https://www.taxscan.in/wp-content/uploads/2022/07/CBIC-Deputy-DRI-Assistant-DRI-proper-officer-Customs-Taxscan.jpg "CBIC Notifies Deputy DRI or Assistant DRI to act as the proper officer under the Customs [Read Notification]")
![Death of Counsel resulted in delay of Filing Appeal: ITAT condones Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Death-counsel-delay-filing-appeal-ITAT-Taxscan.jpeg "Death of Counsel resulted in delay of Filing Appeal: ITAT condones Delay [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]")
No Evidence, other than Conjecture about Conspiracy to Disassemble Branded Products: CESTAT sets aside order for Recovery of Duty [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Mumbai has set asides an order for recovery of duty since no evidence, other than conjecture about the conspiracy to disassemble...
![No Evidence, other than Conjecture about Conspiracy to Disassemble Branded Products: CESTAT sets aside order for Recovery of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Evidence-Branded-Products-CESTAT-Duty-taxscan.jpg "No Evidence, other than Conjecture about Conspiracy to Disassemble Branded Products: CESTAT sets aside order for Recovery of Duty [Read Order]")
CESTAT reduces Floor Limits of Bond and Bank Guarantee prescribed for allowing Provisional Release of Confiscated Goods [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal has reduced floor limits of bond and bank guarantee prescribed for allowing the provisional release of confiscated goods. The...
![CESTAT reduces Floor Limits of Bond and Bank Guarantee prescribed for allowing Provisional Release of Confiscated Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CESTAT-Floor-Limits-Bond-Bank-Guarantee-Confiscated-Goods-taxscan.jpg "CESTAT reduces Floor Limits of Bond and Bank Guarantee prescribed for allowing Provisional Release of Confiscated Goods [Read Order]")
CESTAT orders fresh adjudication to decide Claim of Appellant for fitment within Heading 8906 of First Schedule to Customs Tariff Act, 1975
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai ordered fresh adjudication to decide claim of appellant for fitment within heading 8906 of First Schedule to Customs Tariff...
Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai bench has held that no revaluation without further investigation and evidence in contrary since invoice of the manufacturer is...
![Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Invoice-Manufacturer-Transaction-Value-Revaluation-Investigation-Evidence-CESTAT-taxscan.jpg "Invoice of Manufacturer is Sufficient to establish ‘Transaction Value’, No Revaluation without further Investigation and Evidence in Contrary: CESTAT [Read Order]")
![Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Penalty-corroborative-Evidence-CESTAT-taxscan.jpg "Penalty u/s 112(a) cannot be invoked in the absence of corroborative Evidence: CESTAT [Read Order]")