![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]")
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...
![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]](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]")
![Alloy Steel Forging Rings which require further Operation for being ready to use are classifiable as ‘Other Articles of Iron or Steel’ under Customs Tariff Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Alloy-Steel-Forging-Ring-Iron-or-Steel-Customs-Tariff-Act-CESTAT-taxscan.jpg "Alloy Steel Forging Rings which require further Operation for being ready to use are classifiable as ‘Other Articles of Iron or Steel’ under Customs Tariff Act: CESTAT [Read Order]")
Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]
The Hyderabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that imposing penalty under section 114A is not permissible in the absence of collusion, wilful...
![Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imposing-Penalty-u-s-114A-absence-of-collusion-wilful-misstatement-suppression-of-facts-duty-liability-CESTAT.jpg "Imposing Penalty u/s 114A is not permissible in Absence of Collusion, Wilful Misstatement, Suppression of Facts or even any Duty Liability: CESTAT [Read Order]")
‘Reason to Believe’ must be based on Acceptable Materials: Allahabad HC quashes Seizure of Areca Nuts [Read Order]
A Division Bench of the Allahabad High Court, allowing the writ petition by Jaymatajee Enterprise (Seller) And Another against the seizure order issued by the Customs Department, allegedly, without...
![‘Reason to Believe’ must be based on Acceptable Materials: Allahabad HC quashes Seizure of Areca Nuts [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Reason-to-Believe-Acceptable-Materials-Allahabad-High-Court-Seizure-of-Areca-Nuts-taxscan.jpeg "‘Reason to Believe’ must be based on Acceptable Materials: Allahabad HC quashes Seizure of Areca Nuts [Read Order]")
No Intentional Action of Export without Let Export Order: CESTAT confirms reduced Penalty of Rs 50,000 [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai Bench confirmed the order by Commissioner of Income Tax (CIT) of reduced penalty from Rupees 2 lakhs to fifty thousand as there...
![No Intentional Action of Export without Let Export Order: CESTAT confirms reduced Penalty of Rs 50,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Export-Export-Order-CESTAT-Penalty-taxscan.jpg "No Intentional Action of Export without Let Export Order: CESTAT confirms reduced Penalty of Rs 50,000 [Read Order]")
Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench set aside a penalty of 50 lakhs imposed under Section 112(b)(i) of the Customs Act, 1962. The officers of Airport...
![Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/gold-smuggling-case-CESTAT-penalty-Customs-Act-taxscan.jpg "Mens rea not proved in Gold Smuggling Case: CESTAT sets aside Penalty of 50 lakhs imposed u/s 112(b)(i) of Customs Act [Read Order]")
Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]
The single-member bench of the Hyderabad Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the duty remission under section is applicable only on imported goods and since...
![Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-remission-imported-goods-refund-CESTAT-taxscan.jpeg "Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]")
Importer of Goods is not 'Owner', Not Eligible for Provisional Release of Seized Goods under Customs Act: Bombay HC [Read Order]
A division bench of the Bombay High Court has held that an importer of the goods cannot be treated as an “owner” of the goods for the purpose of provisional release of goods under section 110A of the...
![Importer of Goods is not Owner, Not Eligible for Provisional Release of Seized Goods under Customs Act: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Seized-Goods-Customs-Act-Bombay-HC-taxscan.jpg "Importer of Goods is not Owner, Not Eligible for Provisional Release of Seized Goods under Customs Act: Bombay HC [Read Order]")