![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]")
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...
![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]")
![Gold Smuggling using Fabricated Challan: CESTAT Refuses to Release 26 Gold Biscuit Seized under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Gold-Smuggling-Fabricated-Challan-CESTAT-Gold-Biscuit-Seized-Customs-Act-TAXSCAN.jpg "Gold Smuggling using Fabricated Challan: CESTAT Refuses to Release 26 Gold Biscuit Seized under Customs Act [Read Order]")
![Failure to Show Collusion for Exporting Red Sanders Wood SCN: CESTAT Reduces Penalty u/s 114(1) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Show-Collusion-Red-Sanders-Wood-SCN-CESTAT-Penalty-Customs-Act-TAXSCAN.jpg "Failure to Show Collusion for Exporting Red Sanders Wood SCN: CESTAT Reduces Penalty u/s 114(1) of Customs Act [Read Order]")
Failure to comply with Import License Requirements: CESTAT upholds Redemption Fine and Penalty imposed Under Customs Act [Read Order]
The Kolkata bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the Redemption Fine and Penalty imposed Under Customs Act,1962 on failure to comply with import license...
![Failure to comply with Import License Requirements: CESTAT upholds Redemption Fine and Penalty imposed Under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-to-comply-with-Import-License-Requirements-CESTAT-upholds-Redemption-Fine-and-Penalty-imposed-Under-Customs-Act-TAXSCAN.jpg "Failure to comply with Import License Requirements: CESTAT upholds Redemption Fine and Penalty imposed 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 on the illegal importation of battery and ammonium...
![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]")
Penalty under Customs Act not Imposable when Fabricated DEPB Scrip Purchased on Bonafide Belief: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that penalty under Customs Act,1962 is not imposable when fabricated DEPBS scrip purchased on...
![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]")
No suspension of preferential Tariff Treatment on Imported Areca nut u/s 28 DA of Customs Act: Madras HC directs to Reassess Bill of Entry [Read Order]
The Madras High Court directed to reassess bill of entry as there is no suspension of preferential Tariff Treatment on Imported Areca Nut under section 28 DA of Customs Act, 1962. M/s.N and...
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]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that mens rea is not an ingredient of Section 114 Customs Act and imposed a penalty of Rs 50,000 on...
![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]")