CBIC notifies extension of Deadline: Authorised Sea Carriers Can Submit Cargo Declarations till March 31, 2024
The Central Board of Indirect Taxes and Customs (CBIC) has issued a notification, extending the submission date of cargo declarations for authorised...
![Penalty u/s 114 A of Customs Act, Person Liable to Duty would be Liable to Penalty Equal to Duty: CESTAT rules in Favour of IBM [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-IBM-Customs-Act-Customs-Excise-TAXSCAN.jpg "Penalty u/s 114 A of Customs Act, Person Liable to Duty would be Liable to Penalty Equal to Duty: CESTAT rules in Favour of IBM [Read Order]")
![CESTAT upholds Refund Sanction Order as Order for Amendment in Bills of Entry had Attained Finality [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-refund-Amendment-bills-taxscan.jpg "CESTAT upholds Refund Sanction Order as Order for Amendment in Bills of Entry had Attained Finality [Read Order]")
![CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Electric-Motors-Transaction-Value-Customs-Act-taxscan.jpg "CESTAT upholds Confiscation of Electric Motors u/s 111(m) of Customs Act on ground of Absence of Proper Transaction Value [Read Order]")
No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]
Customs duty is not demandable by invoking an extended period of limitation. The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs Duty...
![No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Customs-Duty-invoking-extended-period-suppression-of-facts-taxscan.jpg "No Customs Duty Demandable by invoking extended period of limitation unless there is evidence of collusion or willful suppression of facts: CESTAT [Read Order]")
Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]
The transaction value of imported goods has to be assessed by the bill of entry which is available at the time of import. The New Delhi bench of the Customs, Excise and Service Tax Appellate...
![Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Assessment-Transaction-Value-goods-taxscan.jpg "Assessment can be Done based on Transaction Value of goods available at Time of filing of Bill of Entry: CESTAT [Read Order]")
Delhi High Court dismisses PIL against CBIC circulars requiring compulsory disposal and sale of seized gold to RBI [Read Order]
In a recent case, the Delhi High Court dismissed a public interest litigation filed against the two circulars issued by the Central Board of Indirect Taxes and Customs (CBIC), requiring the mandatory...
Commissioner of Customs has valid Sanction and has Power to Discharge Function & Duties u/s 137 of Customs Act: Kerala HC [Read Order]
The Kerala High Court commissioner of customs has valid sanction and has the power to discharge functions and duties under section 137 of the Customs Act, 1961. Ibrahim Kutty Alakkal and...
Refund of IGST on Export Goods Being Zero Rated Supplies Allowable as Excess Drawback was Repaid: Gujarat HC Directs to Grant Refund along with Interest [Read Order]
The Gujarat High Court has held that refund of Integrated Goods and Service Tax (IGST)on export goods being zero rated supplies allowable as excess drawback was repaid and directed the respondent to...
![Refund of IGST on Export Goods Being Zero Rated Supplies Allowable as Excess Drawback was Repaid: Gujarat HC Directs to Grant Refund along with Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Refund-of-IGST-Export-Goods-Zero-Rated-Supplies-Excess-Drawback-Repaid-Gujarat-HC-Grant-Refund-Interest-TAXSCAN-1.jpg "Refund of IGST on Export Goods Being Zero Rated Supplies Allowable as Excess Drawback was Repaid: Gujarat HC Directs to Grant Refund along with Interest [Read Order]")
Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty under section 114AA of the Customs Act,1962 imposed for the confiscation of 12 pieces of gold...
![Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Penalty-Kolkata-bench-Customs-Act-CESTAT-taxscan.jpg "Penalty u/s 114AA of Customs Act for Confiscation of 12 Pieces of Gold without any Reasonable Belief of Illegal Importation: CESTAT quashes Penalty [Read Order]")