Case Digest on IGST Refund
Under GST, Exports and supplies to SEZ are zero rated as per section 16 of the IGST Act, 2017. By zero rating it is meant that the entire supply...
![Customs Broker not Liable for Illegal Actions of Importer Firms Subsequent to Cargo Clearance from Customs Station: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-New-Delhi-Customs-Broker-Liability-Cargo-Clearance-Customs-Customs-Clearance-Legalities-CESTAT-Decisions-on-Import-Taxscan.jpg "Customs Broker not Liable for Illegal Actions of Importer Firms Subsequent to Cargo Clearance from Customs Station: CESTAT [Read Order]")
![Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Customs-broker-penalty-Customs-broker-Genuineness-verification-failure-taxscan.jpg "Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]")
![Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CBLR-Customs-Broker-Correctness-of-Address-CESTAT-CBLR-doesnt-Mandate-Customs-Broker-taxscan.jpg "Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]")
No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside penalty as there was no proof of mala fide and wilful misrepresentation by customs broker. During...
![No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Mala-Fide-and-Wilful-Misrepresentation-Customs-Broker-CESTAT-Penalty-CESTAT-sets-aside-Penalty-taxscan.jpg "No proof of Mala Fide and Wilful Misrepresentation by Customs Broker: CESTAT sets aside Penalty [Read Order]")
CESTAT urges Customs Brokers to safeguard against fraudulent transactions in accordance with CBLR, 2018 [Read order]
The Delhi bench of CESTAT (Customs, Excise and Service Tax Appellate Tribunal) in its recent verdict emphasized the role of Customs Broker in preventing illegal transactions. Their...
![CESTAT urges Customs Brokers to safeguard against fraudulent transactions in accordance with CBLR, 2018 [Read order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-urges-Customs-Brokers-Customs-Brokers-CESTAT-fraudulent-transactions-taxscan.jpg "CESTAT urges Customs Brokers to safeguard against fraudulent transactions in accordance with CBLR, 2018 [Read order]")
CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the suspension of the Customs Broker license on misdeclaration of balloons on the grounds of absence of...
![CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Service-Tax-Appellate-Tribunal-Excise-and-Customs-Broker-CB-License-TAXSCAN.jpg "CESTAT Quashes Suspension of CB License on Mis-declaration of Balloons on ground of Absence of Involvement [Read Order]")
![Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Role-of-CB-Bill-of-entry-CESTAT-Customs-Customs-Broker-Taxscan.jpg "Role of CB is limited to File Bill of Entry on basis of Description of Goods: CESTAT [Read Order]")
Livelihood of Customs Broker and Employees is Dependent upon Functioning of Customs brokers Business: CESTAT quashes Revocation of CB Licence [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the revocation of customs broker (CB) Licence and observed that livelihood of Customs broker and employees...
![Livelihood of Customs Broker and Employees is Dependent upon Functioning of Customs brokers Business: CESTAT quashes Revocation of CB Licence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Livelihood-of-Customs-Broker-Customs-brokers-Business-CESTAT-quashes-Revocation-of-CB-Licence-Revocation-of-CB-Licence-Customs-Broker-CB-Licence-TAXSCAN.jpeg "Livelihood of Customs Broker and Employees is Dependent upon Functioning of Customs brokers Business: CESTAT quashes Revocation of CB Licence [Read Order]")
CESTAT Quashes Penalty Imposed on CHA on Illegal Export of prohibited Red sander Goods on ground of Absence of Direct Involvement of CB [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed on the Customs House Agent (CHA) on the illegal export of prohibited red sander...
![CESTAT Quashes Penalty Imposed on CHA on Illegal Export of prohibited Red sander Goods on ground of Absence of Direct Involvement of CB [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Penalty-CHA-CESTAT-Quashes-Penalty-Imposed-on-CHA-on-Illegal-Export-of-prohibited-Red-sander-Goods-taxscan.jpg "CESTAT Quashes Penalty Imposed on CHA on Illegal Export of prohibited Red sander Goods on ground of Absence of Direct Involvement of CB [Read Order]")
CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the revocation of the Customs Broker License on illegal import of food supplements on the ground of...
![CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Revocation-CB-License-CESTAT-Quashes-Revocation-of-CB-License-Illegal-Import-of-Food-Supplements-Import-of-Food-Supplements-taxscan.jpg "CESTAT Quashes Revocation of CB License on Illegal Import of Food Supplements on ground of Non-violation of Regulation 18 of CBLR [Read Order]")