![Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Illegal-Importation-of-Battery-Ammonium-Chloride-through-Mis-Declaration-CESTAT-upholds-Penalty-Ammonium-Chloride-Customs-Act-taxscan.jpg "Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]")
Illegal Importation of Battery and Ammonium Chloride through Mis Declaration: CESTAT upholds Penalty under Customs Act [Read Order]
In a recent case, the Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal, (CESTAT) upheld the penalty under Customs Act, 1962...
![Penalty under Customs Act not Imposable when Fabricated DEPB Scrip Purchased on Bonafide Belief: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Penalty-under-Customs-Act-Penalty-Customs-Act-Fabricated-DEPB-Scrip-DEPB-Scrip-Fabricated-Bonafide-Belief-CESTAT-taxscan.jpg "Penalty under Customs Act not Imposable when Fabricated DEPB Scrip Purchased on Bonafide Belief: CESTAT [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]](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]")
![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]
In a significant case, the Delhi High Court has held that Sanitary wares having Premium Aesthetic and sleek design would not fall in category of Artwork and quashed the order rejecting duty drawback...
![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]
The Delhi High Court held that issuance of notice after the expiry of the period prescribed under section 28(9) of Customs Act, 1962 doesn’t survive. Swatch Group India Pvt ltd & Ors. ,...
![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]
The High Court of Madras has issued a significant order directing the customs authorities to expedite the provisional release of imported goods under Section 110A of the Customs Act, 1962 citing the...
![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]")