![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]")
Penalty under Customs Act on 'Smuggling 'not valid When Authorities act Without evincing illicit Trafficking: CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), held that Penalty under Customs Act on 'smuggling 'not valid...
![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]")
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]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Alloy Steel Forging Rings which require a further operation to be ready to use are classifiable as ‘Other...
![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]")