![‘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]")
‘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...
![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]](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]](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]](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]")
![Customs Duty Exemption Available on Imported WAP as they do not support LTE Standard: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Exemption-Imported-WAP-LTE-Standard-CESTAT-TAXSCAN.jpg "Customs Duty Exemption Available on Imported WAP as they do not support LTE Standard: CESTAT [Read Order]")
No Interest of Customs Duty payable on Warehoused Goods for Period it Remain in Custom Bonded Warehouse u/s 15 of Customs Act: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that no customs duty interest was payable on the warehoused goods during the validity of the warehousing...
![No Interest of Customs Duty payable on Warehoused Goods for Period it Remain in Custom Bonded Warehouse u/s 15 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Interest-Customs-Duty-payable-Warehoused-Goods-Custom-Bonded-Warehouse-Customs-Act-CESTAT-taxscan.jpg "No Interest of Customs Duty payable on Warehoused Goods for Period it Remain in Custom Bonded Warehouse u/s 15 of Customs Act: CESTAT [Read Order]")
Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) directed re-adjudication for the customs duty demand on the procurement of capital goods without verifying the...
![Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Customs-Duty-Demand-Procurement-of-Capital-Goods-Verifying-Relevant-Provisions-Warehousing-Customs-Act-CESTAT-Re-adjudication-taxscan.jpg "Customs Duty Demand on Procurement of Capital Goods without Verifying Relevant Provisions Relating to Warehousing under Customs Act: CESTAT Directs Re-adjudication [Read Order]")
Set back to Reliance Industries: CESTAT upholds Rejection of Customs Duty Refund claim of Approx. 4 crores on Clearance of Crude Petroleum Oil on ground of Short Payment of Customs Duty
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) upheld the rejection of a customs duty refund claim of approximately 4 crores on the clearance of crude...
Import of Electric Scooters in Completely Knockdown Condition to claim Benefit of Customs Notification: Kerala HC directs Customs Dept to consider Appeal expeditiously [Read Order]
The Kerala High Court directed the Customs Department to consider the appeal expeditiously as the import of electric scooters was made in completely knockdown condition to claim benefit of customs...
Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Excise duty was to be levied and collected from a 100% Export Oriented Unit (EOU) would the duty of...
![Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Levy-of-Excise-Duty-Customs-Duty-Goods-manufactured-outside-India-Central-Excise-Act-CESTAT-taxscan.jpg "Levy of Excise Duty from 100% EOU would be the Customs Duty payable if Goods manufactured outside India u/s 3(1)(b)(ii) of Central Excise Act: CESTAT [Read Order]")
Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai bench has held that trader-importers are eligible for a refund of 4% Additional Duty of Customs, even if their invoices do not...
![Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Trader-Importer-Customs-Duty-Refund-Credit-of-Duty-Endorsement-Invoices-Customs-Notification-CESTAT-taxscan.jpg "Trader-Importer Eligible for Additional Customs Duty Refund Despite Missing ‘Credit of Duty’ Endorsement on Invoices If Other Conditions under Customs Notification are Satisfied: CESTAT [Read Order]")