Case Digest on Section 111 of the Customs Act, 1962
What Does Section 111 Cover? Section 111 specifies customs authorities may confiscate situations in which goods are brought into India due to...
![Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Ahmedabad-penalty-Imposed-under-Customs-Act-penalty-Customs-Act-penalty-Imposed-taxscan.jpg "Dual Custodianship on same good Cannot be Granted: CESTAT Sets Aside penalty Imposed under Customs Act [Read Order]")
![Tyres Without BIS Markings Liable for Confiscation u/s 111 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Tyres-Without-BIS-Markings-Customs-Act-CESTAT-taxscan.png "Tyres Without BIS Markings Liable for Confiscation u/s 111 of Customs Act: CESTAT [Read Order]")
![Imported Cocoa Beans: CESTAT observes 11-Month BIS Testing Delays possibly causing Quality Deterioration, Reduces Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Imported-Cocoa-Beans-Cocoa-Beans-CESTAT-Quality-Deterioration-Reduces-Penalty-BIS-Testing-taxscan.jpg "Imported Cocoa Beans: CESTAT observes 11-Month BIS Testing Delays possibly causing Quality Deterioration, Reduces Penalty [Read Order]")
Finance Ministry Revises Customs Tariff Values for Silver, Medallions and Silver Coins [Read Notification]
The Central Board of Indirect Taxes and Customs ( CBIC ) under the Ministry of Finance has issued Notification No. 69/2024-Customs (N.T.) dated October 23, 2024, which updates the tariff values for...
CESTAT Orders Reconsideration of Special Additional Duty Refund Claim for Timber Logs, Condones 22- Day Delay in Filing Appeal [Read Order]
Recently, the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) of Bangalore ordered the reconsideration of a refund claim related to the Special Additional Duty (SAD) on timber logs...
![CESTAT Orders Reconsideration of Special Additional Duty Refund Claim for Timber Logs, Condones 22- Day Delay in Filing Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Reconsideration-Special-Additional-Duty-Refund-Claim-Timber-Logs-Condones-22-Day-Delay-Filing-Appeal-taxscan.jpg "CESTAT Orders Reconsideration of Special Additional Duty Refund Claim for Timber Logs, Condones 22- Day Delay in Filing Appeal [Read Order]")
"Any Person Aggrieved " as Used in S.129 A of Customs Act Not Includes Customs Dept: CESTAT Dismisses Appeal Filed by Dept [Read Order]
The Customs Excise Service Tax Appellate Tribunal dismissed the appeal filed by Department on observing that “Any Person Aggrieved " as used in Section 129 A of Customs Act,1962 not includes...
![Any Person Aggrieved as Used in S.129 A of Customs Act Not Includes Customs Dept: CESTAT Dismisses Appeal Filed by Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Act-Customs-Excise-Service-Tax-Appellate-Tribunal-Section-129-A-of-Customs-Act-Any-Person-Aggrieved-customs-department-CESTAT-Dismisses-CESTAT-News-CESTAT-Updates-taxscan.jpg "Any Person Aggrieved as Used in S.129 A of Customs Act Not Includes Customs Dept: CESTAT Dismisses Appeal Filed by Dept [Read Order]")
CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) has overturned the assessing authority's order imposing a 10% Countervailing Duty (CVD) on insoluble sulfur,...
![CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/site-imd-7.jpg "CVD at 10% Levied on Insoluble Sulphar Despite ‘Nil’ Excise Duty: CESTAT sets aside Order [Read Order]")
CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) set aside the confiscation under Customs Act in absence of evidence of over-valuation of Goods and found that...
![CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-CESTAT-Delhi-Customs-Excise-and-Service-Tax-Appellate-Tribunal-Customs-Act-Over-Valuation-Of-Goods-CESTAT-news-under-Rule-8-of-Customs-Valuation-Rules-taxscan.jpg "CESTAT sets aside Confiscation under Customs Act in Absence of Evidence for Over-Valuation Of Goods [Read Order]")