![Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Section-111m-of-Customs-Act-material-particulars-being-declared-addition-to-duty-liability-CESTAT-taxscan.jpg "Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]")
Section 111(m) of Customs Act, can be invoked only upon material particulars being declared and is detriment in addition to duty liability determined: CESTAT [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal held that Section 111(m) of Customs Act, 1994 could only be invoked only upon...
![CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CB-CB-has-Limited-Role-CB-has-Limited-Role-of-Facilitating-Clearance-Clearance-Imported-Goods-Goods-CESTAT-taxscan.jpg "CB has Limited Role of Facilitating Clearance of Imported Goods as Assessed, Examined and Given Clearance u/s 47 of Customs Act: CESTAT [Read Order]")
![Valuation of Customs Duty of FO and DO used during coastal run of vessel should be done as per ‘Residual Method’ prescribed u/r 9(1) of Customs Valuation Rules: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Valuation-of-Customs-Duty-of-FO-and-DO-coastal-run-of-vessel-CESTAT-Residual-Method-Customs-Valuation-Rules-fuel-oil-diesel-diesel-oil-Excise-and-Customs-coastal-run-TAXSCAN.jpg "Valuation of Customs Duty of FO and DO used during coastal run of vessel should be done as per ‘Residual Method’ prescribed u/r 9(1) of Customs Valuation Rules: CESTAT [Read Order]")
![Allegation of Smuggling of Cosmetics through Invalid Bill of Entry: CESTAT sets aside Penalty under the Customs Act in the absence of Deliberate Misdeclaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Allegation-Smuggling-Cosmetics-Invalid-Bill-CESTAT-Customs-Act-Deliberate-Misdeclaration-taxscan_1_300.jpg "Allegation of Smuggling of Cosmetics through Invalid Bill of Entry: CESTAT sets aside Penalty under the Customs Act in the absence of Deliberate Misdeclaration [Read Order]")
![Illegal Removal of Seized Red Sanders by CCSP: CESTAT upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Illegal-Removal-of-Seized-Red-Sanders-by-CCSP-CESTAT-upholds-Penalty-under-Customs-Act-TAXSCAN-1.jpg "Illegal Removal of Seized Red Sanders by CCSP: CESTAT upholds Penalty under Customs Act [Read Order]")
CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st Dec 2023 [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) vide notification no. No. 70/2023-Customs (N.T.) S.O. 4254(E) has extended the exemption from deposits for specified goods under Section 51A(4)...
![CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st Dec 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/09/CBIC-extends-Exemption-CBIC-Deposits-for-Specified-goods-Customs-Act-Specified-goods-taxscan.jpg "CBIC extends Exemption from Deposits for Specified goods u/s 51A(4) of Customs Act till 1st Dec 2023 [Read Notification]")
Consignment of Prohibited Black Pepper can be Released Provisionally u/s 110-A of Customs Act pending Adjudication: Madras HC [Read Order]
The Madras High Court directed to release of the consignment of prohibited Black pepper having an MMI of 500/per kg after testing the samples and paying the customs duty and noted that the...
![Consignment of Prohibited Black Pepper can be Released Provisionally u/s 110-A of Customs Act pending Adjudication: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Consignment-Prohibited-Black-Pepper-Released-Provisionally-Customs-Act-pending-Adjudication-Madras-High-Court-taxscan.jpg "Consignment of Prohibited Black Pepper can be Released Provisionally u/s 110-A of Customs Act pending Adjudication: Madras HC [Read Order]")
Employee Cost, Rent, Repairs and Maintenance Expenses Not Post Importation Expenses: CESTAT sets aside Denial of Deduction under the Customs Act [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that Employee Cost, Rent, Repairs and Maintenance Expenses are not a post importation expenses and set...
![Employee Cost, Rent, Repairs and Maintenance Expenses Not Post Importation Expenses: CESTAT sets aside Denial of Deduction under the Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Employee-Cost-Rent-Repairs-and-Maintenance-Expenses-Post-Importation-Expenses-CESTAT-Denial-of-Deduction-under-the-Customs-Act-TAXSCAN.jpg "Employee Cost, Rent, Repairs and Maintenance Expenses Not Post Importation Expenses: CESTAT sets aside Denial of Deduction under the Customs Act [Read Order]")
CESTAT quashes Penalty u/s 112(a) of Customs Act for importing Chinese Phones not Justified as grounds for Penalty not established [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) allowed the appeal by K. Natrajan (the Appellant) against the penalty imposed on him by the Commissioner of...
![CESTAT quashes Penalty u/s 112(a) of Customs Act for importing Chinese Phones not Justified as grounds for Penalty not established [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CESTAT-quashes-Penalty-Customs-Act-for-importing-Chinese-phones-Justified-as-grounds-for-penalty-established-TAXSCAN.jpg "CESTAT quashes Penalty u/s 112(a) of Customs Act for importing Chinese Phones not Justified as grounds for Penalty not established [Read Order]")
DGFT Releases Final Investigation Results on Chinese Zeolite Imports; Confirms Anti-Dumping Duty Continuation [Read Notification]
The Directorate General Foreign Trade (DGFT) vide Case No. AD (SSR)-06/2022 File No. 7/14/2022-DGTR has released the final sunset review investigation results on the imports of Synthetic Grade...
