CESTAT Annual Digest (Part-12)
This yearly digest analyzes all the CESTAT stories published in the year 2023 at taxscan.in CESTAT confirms Valuation of Adjudicating Authority in...
![Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Refund-Claim-of-Excess-Customs-Duty-Reassessment-of-Bill-of-Entry-itat-taxscan.jpg "Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]")
![Setback to MTR Foods: CESTAT rules “Badam Milk Drink-Ready to Drink” classifiable under Beverages containing Milk, attracts 30% Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/MTR-Foods-CESTAT-Badam-Milk-Drink-Ready-to-Drink-Beverages-Milk-taxscan.jpg "Setback to MTR Foods: CESTAT rules “Badam Milk Drink-Ready to Drink” classifiable under Beverages containing Milk, attracts 30% Customs Duty [Read Order]")
![Confiscation of Digital Multifunction Equipment due to Non-payment of Enhanced Customs Duty: Madras HC directs to Release Goods on payment of Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Confiscation-Digital-Multifunction-Equipment-Non-payment-Enhanced-Customs-Duty-Madras-HC-Goods-payment-of-Duty-TAXSCAN.jpg "Confiscation of Digital Multifunction Equipment due to Non-payment of Enhanced Customs Duty: Madras HC directs to Release Goods on payment of Duty [Read Order]")
![Failure to Examine issue of Customs Duty Exemption Benefit: CESTAT remands matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Customs-duty-exemption-CESTAT-Delhi-Customs-duty-issue-Failure-to-examine-customs-duty-Customs-taxscan.jpg "Failure to Examine issue of Customs Duty Exemption Benefit: CESTAT remands matter [Read Order]")
Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that mere Accounting is not conclusive proof that burden of customs duty has been passed on and hence it...
![Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-customs-duty-cestat-kolkata-Customs-TAXSCAN.jpg "Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]")
Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal,( CESTAT ) has held that demand for an extended period is not invokable in the absence of suppression of fact or...
![Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Demand-extended-invokable-suppression-Mis-Declaration-intention-Evade-Payment-Customs-Duty-CESTAT-TAXSCAN.jpg "Demand for extended period not invokable in absence of suppression of fact or Mis Declaration with intention to Evade Payment of Customs Duty: CESTAT [Read Order]")
CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the rejection of the benefit of a preferential trade agreement on steaming non-coking coal import on the...
![CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-rejection-Preferential-Trade-Agreement-Non-Coking-Coal-Import-ground-Customs-Duty-Eligibility-TAXSCAN.jpg "CESTAT quashes rejection of the benefit of Preferential Trade Agreement on Steaming Non-Coking Coal Import on ground of Customs Duty Benefit Eligibility [Read Order]")
Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the sale invoice can be either issued by a company located in a third country or an ASEAN India Free...
![Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Sale-invoice-Company-located-Third-Country-AIFTA-exporter-CESTAT-Customs-Duty-TAXSCAN.jpg "Sale invoice can be either issued by a Company located in a Third Country or an AIFTA exporter: CESTAT allows Customs Duty Benefit [Read Order]")
![Iron ore fines exempted from payment of Customs Duty: CESTAT allows Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Iron-ore-fines-payment-of-Customs-Duty-CESTAT-allows-Refund-Claim-Refund-Claim-CESTAT-TAXSCAN.jpg "Iron ore fines exempted from payment of Customs Duty: CESTAT allows Refund Claim [Read Order]")
![Canned pineapple slices classifiable under CTH 0804, attracts 30% Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Canned-pineapple-slices-Customs-Duty-CESTAT-pineapple-slices-Service-Tax-TAXSCAN.jpg "Canned pineapple slices classifiable under CTH 0804, attracts 30% Customs Duty: CESTAT [Read Order]")