![Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Onus-is-on-Revenue-to-prove-smuggled-nature-when-goods-are-notified-Customs-Act-CESTAT-TAXSCAN.jpg "Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]")
Onus is on Revenue to prove Smuggled Nature When Goods are notified u/s 123 Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi Bench held that Onus is on Revenue to prove smuggled nature when goods are...
![Relief to Citibank: CESTAT quashes Penalty imposed u/s 112 Customs Act on purchase of ATMs made within India [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/CESTAT-Citibank-Penalty-CESTAT-quashes-Penalty-Customs-Act-ATM-taxscan.jpg "Relief to Citibank: CESTAT quashes Penalty imposed u/s 112 Customs Act on purchase of ATMs made within India [Read Order]")
![Penalty under Customs Act on Smuggling not valid When Authorities act Without evincing illicit Trafficking: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Penalty-Customs-Act-Smuggling-Authorities-act-evincing-illicit-Trafficking-CESTAT-taxscan.jpg "Penalty under Customs Act on Smuggling not valid When Authorities act Without evincing illicit Trafficking: CESTAT [Read Order]")
Refund Claim not hit by Limitation when filed within one year from relevant date u/s 27 of Customs Act: CESTAT [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that Refund claim is not hit by limitation when filed within one year from relevant date under Section 27...
![Refund Claim not hit by Limitation when filed within one year from relevant date u/s 27 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-hit-Limitation-relevant-Customs-Act-CESTAT-TAXSCAN.jpg "Refund Claim not hit by Limitation when filed within one year from relevant date u/s 27 of Customs Act: CESTAT [Read Order]")
![No Violation of Section111 of Customs Act: CESTAT deletes Penalty of 40 Lakhs [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Customs-Act-CESTAT-Penalty-taxscan.jpg "No Violation of Section111 of Customs Act: CESTAT deletes Penalty of 40 Lakhs [Read Order]")
Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]
The Chennai bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the Consification of goods and penalty imposed under Customs Act as it was solely based on a statement...
![Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Customs-Act-CESTAT-taxscan.jpg "Confiscation of Goods and Penalty imposed under Customs Act solely based on Statement adduced is not valid: CESTAT [Read Order]")
Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Penalty u/s114AA of the Customs Act,1962 is not imposable in the absence of false information provided...
![Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Customs-Act-CESTAT-taxscan.jpg "Penalty u/s114AA of Customs Act not imposable in the absence of False Information provided deliberately and intentionally by Assessee: CESTAT [Read Order]")
CESTAT confirms Interest on delayed Sanction of Refund Claim, under benefit of section 27A of Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai confirmed interest on delayed sanction of refund claim, under benefit of section 27A of Customs Act. The Revenue is...
![CESTAT confirms Interest on delayed Sanction of Refund Claim, under benefit of section 27A of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/CESTAT-Refund-Claim-Customs-Act-taxscan.jpeg "CESTAT confirms Interest on delayed Sanction of Refund Claim, under benefit of section 27A of Customs Act [Read Order]")
Wrong Mentioning of Provision: Supreme Court upholds HC Order Quashing Penalty Proceedings under Customs Act [Read Order]
A Division Bench of the Supreme Court of India comprising Justice M R Shah and Justice Krishna Murari has recently upheld the order of the High Court of Calcutta, quashing the penalty proceedings...
![Wrong Mentioning of Provision: Supreme Court upholds HC Order Quashing Penalty Proceedings under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Supreme-Court-Penalty-Customs-Act-taxscan.jpg "Wrong Mentioning of Provision: Supreme Court upholds HC Order Quashing Penalty Proceedings under Customs Act [Read Order]")