![Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Customs-Duty-Impede-Grant-Substantive-Benefit-Procedural-Lapse-taxscan.jpg "Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]")
Procedural Lapse Cannot Impede Grant of Substantive Benefit of Customs Duty: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the procedural lapse cannot impede the grant of...
![Kerala HC directs to release Consignment of Imported Goods having Limited Shelf Life on Payment of Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Kerala-HC-Consignment-Consignment-of-Imported-Goods-Imported-Goods-taxscan.jpg "Kerala HC directs to release Consignment of Imported Goods having Limited Shelf Life on Payment of Customs Duty [Read Order]")
![No Retrospective Effect of Two Two-year Time Period on Export Obligation Extension as EPCG Committee has not Stated Any Period: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Obligation-Extension-EPCG-Committee-Chennai-Customs-taxscan.jpg "No Retrospective Effect of Two Two-year Time Period on Export Obligation Extension as EPCG Committee has not Stated Any Period: CESTAT [Read Order]")
![No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Custom-valuation-Custom-Custom-valuation-of-imported-goods-imported-goods-charging-Customs-duty-Customs-duty-Demurrage-charges-taxscan.jpg "No Demurrage charges Includable in Custom valuation of imported goods for purpose of charging Customs duty: CESTAT [Read Order]")
Delhi Businessman Nabbed for False Declarations in Importing 63 Heavy Cranes; Evades Rs. 2 crore Customs Duty
The apprehension of a Delhi-based businessman on Friday by customs authorities was a result of his involvement in an elaborate scheme aimed at evading customs duties over the past two years. The...
Withholding of Gold Imported without Customs Duty Payment: Madras HC directs to Release Goods after paying Duty [Read Order]
In a significant case, the Madras High Court directed the customs authority to release the detained gold Imported without Customs Duty Payment after paying 100% duty. M/s.Mudra Precious Metals...
![Withholding of Gold Imported without Customs Duty Payment: Madras HC directs to Release Goods after paying Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Withholding-Gold-Imported-Customs-Duty-Payment-Madras-High-Court-Release-Goods-paying-Duty-taxscan.jpg "Withholding of Gold Imported without Customs Duty Payment: Madras HC directs to Release Goods after paying Duty [Read Order]")
‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that only naturally mined Boron Ore which was not concentrated was eligible for Customs Duty exemption...
![‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Boron-Ore-Concentrated-are-Eligible-Customs-Duty-Exemption-Exemption-Notification-CESTAT-TAXSCAN.jpg "‘Boron Ore’ which is not Concentrated are Eligible for Customs Duty Exemption Under Exemption Notification: CESTAT [Read Order]")
Denial of Customs Duty Exemption on ‘Boron Ore’ without analysing Test Reports: CESTAT Directs Re-adjudication [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication on the denial of customs duty exemption on boron ore without analyzing the test...
![Denial of Customs Duty Exemption on ‘Boron Ore’ without analysing Test Reports: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Denial-of-Customs-Duty-Exemption-Boron-Ore-analysing-Test-Reports-CESTAT-Directs-Re-adjudication-TAXSCAN.jpg "Denial of Customs Duty Exemption on ‘Boron Ore’ without analysing Test Reports: CESTAT Directs Re-adjudication [Read Order]")
Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that in the case of bulk liquid cargo, the quantity received in the shore tank be considered for...
![Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Quantity-Bulk-Liquid-Liquid-Bulk-Liquid-Cargo-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-Quantity-of-Bulk-Liquid-Cargo-received-in-Shore-Tank-taxscaan.jpg "Quantity of Bulk Liquid Cargo received in Shore Tank should be considered for Determination of Assessable Value of Customs Duty: CESTAT [Read Order]")
IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Integrated Goods and Service Tax (IGST) can be levied only on the inter-state supply of goods or...
![IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Integrated-Goods-and-Service-Tax-Goods-and-Service-Tax-IGST-Act-CESTAT-CESTAT-Delhi-Excise-Customs-Service-Tax-TAXSCAN.jpg "IGST Leviable only on Inter-state ‘Supply’ of Goods or Services or both u/s 5(1) of IGST Act: CESTAT [Read Order]")
Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the goods sent out of India on an approval basis do Attract Integrated Goods and Service Tax (IGST) at...
![Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Demand-Integrated-Goods-and-Service-Tax-Goods-and-Service-Tax-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Goods Sent out of India on Approval basis does not Attract IGST at Time of Re-import: CESTAT Quashes Customs Duty Demand [Read Order]")