![Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-Customs-Duty-Demand-verification-of-burden-of-proof-Customs-Duty-CESTAT-allegation-of-smuggling-of-computer-parts-taxscan.jpg "Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]")
Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal quashed the appeal by the Commissioner of Customs, Air Special Cargo (The...
![Importer is Eligible to Claim Refund of Customs Duty of Self-assessed Bills of Entry u/s 27 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Importer-Claim-Refund-Importer-is-Eligible-to-Claim-Refund-Customs-Duty-Bills-of-Entry-CESTAT-taxscan.jpg "Importer is Eligible to Claim Refund of Customs Duty of Self-assessed Bills of Entry u/s 27 of Customs Act: CESTAT [Read Order]")
![CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Enhancement-of-value-of-Customs-Duty-Digital-Multi-Function-Printer-Customs-Duty-Value-Estimation-given-by-Chartered-Engineer-Chartered-Engineer-taxscan.jpg "CESTAT Upholds Enhancement of value of Customs Duty on Digital Multi Function Printer in Accordance with Value Estimation given by Chartered Engineer [Read Order]")
![No customs duty payable on Commercial goods imported by research institutions for research: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/customs-duty-payable-Commercial-goods-imported-research-institutions-research-CESTAT-TAXSCAN.jpg "No customs duty payable on Commercial goods imported by research institutions for research: CESTAT [Read Order]")
Export Consignments which is Less than 70% of Iron Content cannot be considered as ‘Iron Oxides’: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the export consignments that were less than 70% of iron content could not be considered iron oxides. ...
![Export Consignments which is Less than 70% of Iron Content cannot be considered as ‘Iron Oxides’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Export-Consignments-Iron-Content-considered-Iron-Oxides-CESTAT-TAXSCAN.jpg "Export Consignments which is Less than 70% of Iron Content cannot be considered as ‘Iron Oxides’: CESTAT [Read Order]")
Iron Content in Iron Ore Fines to be Calculated on Wet Metric Ton Basis for assessments before May 1, 2022, All Impurities Including Moisture Deducted for Customs Duty Determination: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata bench has held that the calculation of iron (Fe) content in iron ore fines for customs duty determination must be done on a...
Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]
In a major relief to M/s. Intas Pharmaceuticals Limited, the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), ruled that benefit of customs duty cannot be denied to...
![Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Relief-Intas-Pharmaceuticals-CESTAT-Benefit-Customs-Duty-Denied-Loan-Licensee-Importer-TAXSCAN.jpg "Relief to Intas Pharmaceuticals: CESTAT rules Benefit of Customs Duty cannot be Denied to Loan Licensee Importer [Read Order]")
Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]
The Hyderabad bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) non-awareness of other contraband goods in consignment other than declared in the bill of entry is not an excuse...
![Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-awareness-contraband-goods-Consignment-Declared-Bill-Entry-Excuse-avoid-Penalty-Customs-Act-CESTAT-TAXSCAN.jpg "Non awareness of other contraband goods in Consignment other than Declared in Bill of Entry is not an Excuse to avoid Penalty u/s 117 of Customs Act: CESTAT [Read Order]")
Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]
The Delhi High Court upheld the penalty under the Customs Act, 1962 as there was material evidence showing the complicit and active involvement of the assessee in evasion of customs duty The...
![Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Material-Evidence-Complicit-Active-Involvement-Evasion-Customs-Duty-Delhi-HC-Penalty-Customs-Act-TAXSCAN.jpg "Material Evidence Showing Complicit and Active Involvement in Evasion of Customs Duty: Delhi HC upholds Penalty under Customs Act [Read Order]")
Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]
The High Court of Delhi has held that exporters of gold dore bars are eligible for drawback benefits even if they did not pay Basic Customs Duty (BCD) at the time of import, provided they paid the...
![Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Drawback-Benefit-Available-for-Gold-Exports-Despite-Non-Payment-of-Basic-Customs-Duty-Provided-Additional-Duty-Paid-Customs-Tariff-Act-During-Import-Delhi-High-Court-TAXSCAN.jpg "Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]")
Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has held that the additional claim towards the customs duty not allowable under Section 43B of the Income Tax Act 1961 as the asssessee was...
![Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Additional-Claim-Claim-Customs-Duty-Income-Tax-Act-Pay-Customs-Duty-Assessee-ITAT-taxscan.jpg "Additional Claim towards Customs Duty not allowable u/s 43B of Income Tax Act as Assessee not Obliged to Pay Customs Duty: ITAT [Read Order]")