![Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Mens-Rea-Customs-Act-CESTAT-Imposes-Penalty-CHA-on-Aiding-Export-of-Red-Sanders-Wood-Pillars-and-Top-TAXSCAN.jpg "Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]")
Mens Rea not Ingredient of Section 114 Customs Act: CESTAT Imposes Penalty of Rs 50,000 on CHA on Aiding Export of Red Sanders Wood Pillars and Tops [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is not an ingredient of Section 114...
![Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Conversion-From-One-Scheme-DEPB-Scheme-Customs-Act-CESTAT-taxscan.jpg "Conversion From One Scheme to DEPB Scheme u/s149 of Customs Act is Allowable: CESTAT [Read Order]")
![Sanitary wares having Premium Aesthetic and sleek design would not fall in category of Artwork: Delhi HC quashes Order Rejecting Duty Drawback under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Sanitary-wares-Premium-Aesthetic-and-sleek-design-category-of-Artwork-Delhi-High-Court-Duty-Drawback-Customs-Act-taxscan.jpg "Sanitary wares having Premium Aesthetic and sleek design would not fall in category of Artwork: Delhi HC quashes Order Rejecting Duty Drawback under Customs Act [Read Order]")
![Issuance of Notice after Expiry of Period prescribed u/s 28(9) of Customs Act Doesn’t survive: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Issuance-of-Notice-Expiry-of-Period-Customs-Act-Doesnt-survive-Customs-Act-Delhi-High-Court-taxscan-.jpg "Issuance of Notice after Expiry of Period prescribed u/s 28(9) of Customs Act Doesn’t survive: Delhi HC [Read Order]")
![Madras High Court Directs Customs Authorities to Expedite Provisional Release of Imported Goods u/s 110A of Customs Act Citing Prompt Reply & Evidence against SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Madras-High-Court-Customs-Authorities-Customs-Provisional-Release-Imported-Goods-Customs-Act-Citing-Prompt-Evidence-against-SCN-Evidence-SCN-Taxscan.jpg "Madras High Court Directs Customs Authorities to Expedite Provisional Release of Imported Goods u/s 110A of Customs Act Citing Prompt Reply & Evidence against SCN [Read Order]")
Review Order should be Passed Within a Period of Three months from Date of Communication of Decision of Adjudicating Authority u/s 129D(3) of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that under section 129D(3) of the Customs Act,1962, the review order had to be passed within a period of...
![Review Order should be Passed Within a Period of Three months from Date of Communication of Decision of Adjudicating Authority u/s 129D(3) of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Review-Order-Order-Review-Review-Order-should-be-Passed-Within-a-Period-of-Three-months-taxscan.jpg "Review Order should be Passed Within a Period of Three months from Date of Communication of Decision of Adjudicating Authority u/s 129D(3) of Customs Act: CESTAT [Read Order]")
Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under the customs act is not imposable when the misdeclaration of values of imported goods...
![Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Penalty-Penalty-under-Customs-Act-Customs-Act-Penalty-under-Customs-Act-not-Imposable-CESTAT-taxscan.jpg "Penalty under Customs Act not Imposable When Misdeclaration of Values of Imported Goods not Established Conclusively: CESTAT [Read Order]")
CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on the mediator acting as a broker dealing with all trading of advance license on...
![CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CESTAT-Penalty-Mediator-Acting-Broker-Dealing-Trading-Advance-licence-Ground-Unaware-Fraudulently-TAXSCAN.jpg "CESTAT quashes Penalty imposed on Mediator Acting as Broker Dealing with Trading of Advance licence on ground of unaware of Fraudulently Obtained License [Read Order]")
Lapse or Failure to Comply with CBLR does not Attracts Penalty Action u/s 114 and 114AA of Customs Act :CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the lapse or failure to comply with the Customs Brokers Licensing Regulations (CBLR), 2013 does not...
![Lapse or Failure to Comply with CBLR does not Attracts Penalty Action u/s 114 and 114AA of Customs Act :CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Lapse-Failure-Comply-CBLR-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Lapse or Failure to Comply with CBLR does not Attracts Penalty Action u/s 114 and 114AA of Customs Act :CESTAT [Read Order]")
Seizure of Motorized Boat under Customs Act: Madras HC directs Assessee to Appear Before Customs Authority for Enquiry [Read Order]
In a recent case, the Madras High Court summoned the Customs Officer since the authority failed to respond to the Seizing of a Motorized Boat. AL Ameen, the petitioner submitted that on...
![Seizure of Motorized Boat under Customs Act: Madras HC directs Assessee to Appear Before Customs Authority for Enquiry [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Seizure-of-Motorized-Boat-Customs-Act-Seizure-Madras-High-Court-Assessee-Madras-HC-directs-Assessee-Assessee-to-Appear-Customs-Authority-for-Enquiry-Customs-Authority-taxscan.jpg "Seizure of Motorized Boat under Customs Act: Madras HC directs Assessee to Appear Before Customs Authority for Enquiry [Read Order]")
Settlement of Disputes Cannot be Considered as Ground for Denial of Renewal of License u/s 58(3) of Customs Act: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the settlement of disputes cannot be considered as a ground for denial of renewal of a license under...
![Settlement of Disputes Cannot be Considered as Ground for Denial of Renewal of License u/s 58(3) of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Settlement-of-Disputes-Denial-of-Renewal-of-License-Customs-Act-CESTAT-Renewal-of-License-License-taxscan.jpg "Settlement of Disputes Cannot be Considered as Ground for Denial of Renewal of License u/s 58(3) of Customs Act: CESTAT [Read Order]")
Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]
The Hyderabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods can be confiscated under section 111(d) of the Customs Act,1962 if it was prohibited under...
![Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Goods-Goods-can-be-Confiscated-Confiscated-Customs-Act-taxscan.jpg "Goods can be Confiscated u/s 111(d) of Customs Act if it is Prohibited under Customs Act or Any Other Law: CESTAT [Read Order]")