![Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Application-Refund-Customs-Duty-Import-Invalid-Modification-Self-assessment-Re-determination-CESTAT-TAXSCAN.jpg "Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]")
Application for Refund of Customs Duty on Import Invalid without Modification of Self-assessment & Duty Re-determination: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that the application for refund of Customs Duty paid on...
![The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/burden-of-Proof-on-Seized-Goods-Seized-Goods-Customs-Act-Customs-Act-lies-with-Customs-Authorities-Customs-Authorities-Gauhati-High-Court-Taxscan.jpg "The burden of Proof on Seized Goods Not Notified u/s 123(2) of Customs Act lies with Customs Authorities: Gauhati HC dismisses Appeal [Read Order]")
![Delhi HC upholds Penalty Imposed on Overseas Entity Seville Products Limited for Customs Duty Evasion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Delhi-HC-upholds-Penalty-Imposed-Overseas-Entity-Seville-Products-Limited-for-Customs-Duty-Evasion-TAXSCAN.jpg "Delhi HC upholds Penalty Imposed on Overseas Entity Seville Products Limited for Customs Duty Evasion [Read Order]")
![Relief to Arihant Overseas: CESTAT quashes Demand of Customs Duty Draw Back [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Service-Tax-Refund-Service-Tax-Service-Tax-Refund-cannot-be-denied-to-any-Person-who-has-Borne-the-Incidence-of-Tax-Incidence-of-Tax-CESTAT-Customs-Excise-Taxscan.jpg "Relief to Arihant Overseas: CESTAT quashes Demand of Customs Duty Draw Back [Read Order]")
![Court cannot Interfere with Union Executive’s Power to Amend/Withdraw Notifications u/s 25 of Customs Act: SC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Court-cannot-Interfere-with-Union-Executives-Power-Court-Withdraw-Notifications-Customs-Act-Supreme-Court-Taxscan.jpg "Court cannot Interfere with Union Executive’s Power to Amend/Withdraw Notifications u/s 25 of Customs Act: SC [Read Order]")
Availability of Settlement Remedy to NRI for Mis-Declaration of Goods under Customs Act: Supreme Court gives Split Verdict, Refers Matter to CJI [Read Order]
The Supreme Court of India in its recent judgement gives a split Verdict directing to place the matter before the Chief Justice of India for appropriate orderssince there was a divergence of opinion...
![Availability of Settlement Remedy to NRI for Mis-Declaration of Goods under Customs Act: Supreme Court gives Split Verdict, Refers Matter to CJI [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/NRI-Mis-Declaration-of-Goods-Customs-Act-Supreme-Court-Split-Verdict-Refers-Matter-to-CJI-TAXSCAN.jpg "Availability of Settlement Remedy to NRI for Mis-Declaration of Goods under Customs Act: Supreme Court gives Split Verdict, Refers Matter to CJI [Read Order]")
Mis Declaration of Brand on Import Documents of Paper Cup Machine due to Erroneous Dispatch by Supplier: CESTAT sets aside Confiscation under Customs ActÂ
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has viewed the misdeclaration of the brand on import documents of paper cup machine due to erroneous dispatch by...
CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]
In accordance with Section 51A(4) of the Customs Act of 1962, the Central Board of Indirect Taxes and Customs (CBIC) announced the extension of the deadline for the listed items to be exempt from...
![CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/04/CBIC-Exemption-CBIC-Extends-Exemption-from-Deposits-in-ECL-Deposits-ECL-Specified-Goods-Customs-Act-CBIC-Extends-Exemption-Taxscan.jpg "CBIC Extends Exemption from Deposits in ECL for Specified Goods u/s 51A(4) of Customs Act till 30th June 2023 [Read Notification]")
CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st July 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has extended the deadline for the listed goods to be exempt from deposits until July 1st 2023 in compliance with Section 51A(4) of the Customs...
![CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st July 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/04/CBIC-extends-Exemption-from-Deposits-CBIC-extends-Exemption-CBIC-Specified-goods-Customs-Act-Customs-Taxscan-1.jpg "CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st July 2023 [Read Notification]")
No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that no penalty under Section 112(b)(ii) of Customs Act without proving nexus with goods under seizure...
![No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/No-penalty-penalty-Customs-Act-nexus-CESTAT-goods-under-seizure-Taxscan.jpg "No Penalty u/s 112(b)(ii) of Customs Act without proving Nexus with Goods under Seizure Liable for Confiscation: CESTAT [Read Order]")
![Penalty for Gold Smuggling cannot be Valid in Absence of Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Gold-Smuggling-Corroborative-Evidence-CESTAT-Customs-Excise-Service-Tax-Taxscan.jpg "Penalty for Gold Smuggling cannot be Valid in Absence of Corroborative Evidence: CESTAT [Read Order]")
Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]
Upholding the Order of the Customs, Excise and Service Tax Appellate Tribunal (‘CESTAT’) ruled that the period of five years under Section 28 of the Customs Act, 1962 is prescribed period of...
![Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Period-Customs-Act-Limitation-Delhi-HC-CESTAT-TAXSCAN.jpg "Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]")