![Mere Procedural Lapse Not Penal Offence in Excess Customs Duty Drawback Claim: CESTAT Quashes Penalty u/s 114 & 114AA [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/500x300_2101261-penalty-cestat-taxscan.webp "Mere Procedural Lapse Not Penal Offence in Excess Customs Duty Drawback Claim: CESTAT Quashes Penalty u/s 114 & 114AA [Read Order]")
Mere Procedural Lapse Not Penal Offence in Excess Customs Duty Drawback Claim: CESTAT Quashes Penalty u/s 114 & 114AA [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Bench at Chennai has set aside penalties imposed on appellant and its Managing...
![Penalty on Co-Noticee u/s 112(a) of Customs Act Set Aside by CESTAT: Mere Classification Dispute Not Grounds for Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/10/31/250x150_2101252-cestat-mumbai-penalty-on-co-noticee-customs-act-taxscan.webp "Penalty on Co-Noticee u/s 112(a) of Customs Act Set Aside by CESTAT: Mere Classification Dispute Not Grounds for Confiscation [Read Order]")
![UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/10/29/250x150_2100816-ubs-mark-omission-insufficient-confiscate-gold-orissa-hc-lawful-ownership-gold-customs-act-taxscan.webp "UBS Mark Omission Insufficient to Confiscate Gold: Orissa HC Confirms Lawful Ownership of Gold under Customs Act [Read Order]")
![Customs cannot Insist on Environment Ministry Clearance for Importing Used Multifunction Printers: Madras HC [Read Order]](https://images.taxscan.in/h-upload/2025/10/23/250x150_2099272-customs-insist-environment-ministry-clearance-importing-used-multifunction-printers-madras-hc-taxscan.webp "Customs cannot Insist on Environment Ministry Clearance for Importing Used Multifunction Printers: Madras HC [Read Order]")
S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Section 113(h)(i) of the Customs Act, 1962 applies only when goods have actually entered for...
![S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/15/500x300_2096861-section-113hi-customs-act-customs-act-entered-for-exportation-exportation-taxscan.webp "S. 113(h)(i) Customs Act Applies Only When Goods Have Actually Entered For Exportation: CESTAT [Read Order]")
DRI Officers Held as 'Proper Officers' under Customs Act: Delhi HC Allows Revenue's Appeal Following Supreme Court Verdict [Read Order]
In a recent ruling, the Delhi High Court allowed an appeal filed by the Commissioner of Customs, setting aside a remand order passed by the Customs, Excise and Service Tax Appellate Tribunal...
![DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]](https://images.taxscan.in/h-upload/2025/10/12/500x300_2095854-dri-officers-proper-officers-customs-act-delhi-hc-revenues-appeal-supreme-court-verdict-taxscan.webp "DRI Officers Held as Proper Officers under Customs Act: Delhi HC Allows Revenues Appeal Following Supreme Court Verdict [Read Order]")
Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that software delivered through electronic download is not liable to customs duty as it does ...
![Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]](https://images.taxscan.in/h-upload/2025/09/30/500x300_2092790-customs-duty-customs-duty-leviable-on-twin-vision-scanner-twin-vision-scanner-scanner-products-cestat-taxscan.webp "Electronic Download of Software Not Liable to Customs Duty: CESTAT Rules in HCL Technologies Case [Read Order]")
Conflicting Lab Reports of Classification of Roasted Areca Nuts: Madras HC Orders Provisional Release, Directs to Execute Bond for Differential Duty [Read Order]
The Madurai Bench of the Madras High Court has ordered the provisional release of a consignment of roasted areca nuts imported amid conflicting laboratory reports on its proper classification under...
![Conflicting Lab Reports of Classification of Roasted Areca Nuts: Madras HC Orders Provisional Release, Directs to Execute Bond for Differential Duty [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2090045-roasted-areca-nuts.webp "Conflicting Lab Reports of Classification of Roasted Areca Nuts: Madras HC Orders Provisional Release, Directs to Execute Bond for Differential Duty [Read Order]")
Assistant Sub-Inspector of SSB Not Competent to Seize Wheat under Customs Act: Patna HC Orders Refund with Interest [Read Order]
In a recent ruling, the Patna High Court held that an Assistant Sub-Inspector of the Sashastra Seema Bal (SSB) was not competent to seize wheat under the Customs Act, 1962, and that the seizure memo...
![Assistant Sub-Inspector of SSB Not Competent to Seize Wheat under Customs Act: Patna HC Orders Refund with Interest [Read Order]](https://images.taxscan.in/h-upload/2025/09/23/500x300_2089887-wheet.webp "Assistant Sub-Inspector of SSB Not Competent to Seize Wheat under Customs Act: Patna HC Orders Refund with Interest [Read Order]")
Supreme Court Affirms Auction Proceeds Cannot Be Taxed as Storage/Warehousing Services, Rejects Revenue Review [Read Judgement]
In a recent ruling, the Supreme Court of India affirmed that auction proceeds from abandoned or unclaimed cargo cannot be taxed as storage or warehousing services, and it rejected the Revenue’s...
![Supreme Court Affirms Auction Proceeds Cannot Be Taxed as Storage/Warehousing Services, Rejects Revenue Review [Read Judgement]](https://images.taxscan.in/h-upload/2025/09/18/500x300_2088411-cestat-mumbai-warehouse-storage-warehouse-services-taxscan.webp "Supreme Court Affirms Auction Proceeds Cannot Be Taxed as Storage/Warehousing Services, Rejects Revenue Review [Read Judgement]")
