![Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Customs-Duty-Import-of-HSD-HSD-Indian-oil-Corporation-Actual-Oil-Quantity-Physically-Recieved-Actual-Oil-Oil-Quantity-Shore-Tank-CESTAT-taxscan.jpg "Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]")
Customs Duty on Import of HSD by Indian Oil Corporation must be Based on Actual Oil Quantity Physically Recieved into Shore Tank: CESTAT [Read Order]
In the case of Indian Oil Corporation Limited (IOCL), the Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has...
![Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Royalty-Fees-Foreign-Collaborator-Condition-of-Sale-of-Imported-Goods-Customs-Valuation-Rules-Not-Satisfied-CESTAT-excise-taxscan.jpg "Royalty or Technical Know How Fees Paid to Foreign Collaborator Not a Condition of Sale of Imported Goods; Excluded from Assessable Value for Customs Duty Calculation as Conditions under Rule 9(1)(c) of Customs Valuation Rules Not Satisfied: CESTAT [Read Order]")
![Penalty under Customs Act not Imposable when Fabricated DEPB Scrip Purchased on Bonafide Belief: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Penalty-under-Customs-Act-Penalty-Customs-Act-Fabricated-DEPB-Scrip-DEPB-Scrip-Fabricated-Bonafide-Belief-CESTAT-taxscan.jpg "Penalty under Customs Act not Imposable when Fabricated DEPB Scrip Purchased on Bonafide Belief: CESTAT [Read Order]")
![Exemption of Customs Duty allowable as per Project Import Regulations when Application For Registration of Contract Prior to Import of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Exemption-Customs-Duty-Project-Import-Regulations-Application-Application-For-Registration-of-Contract-Prior-to-Import-of-Goods-Import-of-Goods-Goods-CESTAT-taxscan.jpg "Exemption of Customs Duty allowable as per Project Import Regulations when Application For Registration of Contract Prior to Import of Goods: CESTAT [Read Order]")
![Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Import-of-Timber-Logs-made-by-Payment-Import-of-Timber-Logs-Payment-Customs-Duty-SAD-CESTAT-allows-Refund-against-unsold-goods-taxcan.jpg "Import of Timber Logs made by Payment of Due Amount of Customs Duty and SAD: CESTAT allows Refund against unsold goods [Read Order]")
Delay of 253 Days in Granting Refund of Customs Duty: CESTAT Confirms Interest at 6% for Delay upto Date of Sanctioning Refund [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed an interest at 6% for delay upto date of sanctioning refund as there was a delay of 253 days in...
![Delay of 253 Days in Granting Refund of Customs Duty: CESTAT Confirms Interest at 6% for Delay upto Date of Sanctioning Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delay-of-253-Days-in-Granting-Refund-of-Customs-Duty-CESTAT-Confirms-Interest-Delay-upto-Date-of-Sanctioning-Refund-TAXSCAN.jpg "Delay of 253 Days in Granting Refund of Customs Duty: CESTAT Confirms Interest at 6% for Delay upto Date of Sanctioning Refund [Read Order]")
Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]
The Chennai bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that mere observation that payments cannot be verified cannot be a ground to deny the claim of customs duty...
![Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Payments-observation-Claim-Customs-Duty-Refund-Customs-Duty-Refund-Claim-of-Customs-Duty-Refund-CESTAT-Taxscan.jpg "Mere observation that Payments Cannot be Verified cannot be a grounds to deny a Claim of Customs Duty Refund: CESTAT [Read Order]")
Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]
The Central Government vide notification no. 48/2023-Customs, G.S.R. 617(E) issued on 19th August 2023 have imposed 40% customs duty on export of onions to control rise in prices with immediate...
![Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/08/Central-Govt-Customs-Duty-Export-Onion-immediate-TAXSCAN.jpg "Central Govt imposes 40% Customs Duty on Export of Onion with immediate effect till 31st December 2023 [Read Notification]")
Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the demand for Customs duty imposed on the export of synthetic fabrics without considering the Bank...
![Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Duty-Liability-Export-of-Synthetic-Fabrics-Bank-Realisation-Certificate-CESTAT-Quashes-Demand-taxscan.jpg "Customs Duty Liability Imposed on Export of Synthetic Fabrics without Considering Bank Realisation Certificate: CESTAT Quashes Demand [Read Order]")
Relief to Dalmia Cement: CESTAT upholds Sanctioning of Refund claim of Customs Duty on Ground of Delay in Passing of Review Order [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted relief to the Dalmia Cement by upholding the sanctioning of the refund claim of Customs duty on the ground...
![Relief to Dalmia Cement: CESTAT upholds Sanctioning of Refund claim of Customs Duty on Ground of Delay in Passing of Review Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Dalmia-Cement-Relief-to-Dalmia-Cement-CESTAT-taxscan.jpg "Relief to Dalmia Cement: CESTAT upholds Sanctioning of Refund claim of Customs Duty on Ground of Delay in Passing of Review Order [Read Order]")
No Liability to Pay Customs Duty for Clearance of Part of Dryer Prior to Rescinding of Central Excise Circular: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal,(CESTAT) has held that prior to rescinding of the Central Excise circular dated 19.05.2010s, there is no liability to pay...
![No Liability to Pay Customs Duty for Clearance of Part of Dryer Prior to Rescinding of Central Excise Circular: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Liability-to-Pay-Customs-Duty-Clearance-of-Part-of-Dryer-Prior-to-Rescinding-Central-Excise-Circular-CESTAT-TAXSCAN.jpg "No Liability to Pay Customs Duty for Clearance of Part of Dryer Prior to Rescinding of Central Excise Circular: CESTAT [Read Order]")
Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the Customs duty payable on the import of lawn mowers was classified under the category of harvesting or...
![Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Customs-Duty-Import-Lawn-mowers-Harvesting-or-Threshing-Machinery-CESTAT-excise-customs-service-tax-taxscan.jpg "Customs Duty Payable on Import of ‘Lawn mowers’ Classifiable Under Category of ‘Harvesting or Threshing Machinery’: CESTAT [Read Order]")