![Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Provision-Time-limit-Unjust-enrichment-Refund-Deposit-Provisional-assessment-Security-Customs-Act-CESTAT-Taxscan.jpg "Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]")
Provision of Time Limit, Unjust enrichment applicable on Refund of Deposit made on Provisional Assessment as Security to bond executed under Customs Act, 1962: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that provision of time limit, unjust enrichment applicable on...
![Parts of Electronic Toy Car eligible for Concessional Rate of Customs Duty: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Parts-of-electronic-toy-car-eligible-concessional-rate-Customs-Duty-AAR-Taxscan.jpeg "Parts of Electronic Toy Car eligible for Concessional Rate of Customs Duty: AAR [Read Order]")
![CBIC notifies Changes in Customs Duty Rate Notification w.e.f. Jan 1, 2022, to align it with HS 2022 [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/12/CBIC-notifies-changes-Customs-Duty-Rate-Notification-taxscan.jpg "CBIC notifies Changes in Customs Duty Rate Notification w.e.f. Jan 1, 2022, to align it with HS 2022 [Read Notification]")
![Case can’t be reopened as challenge to Show Cause Notice was time-barred: Kerala HC grants Instalment facility to pay Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/Show-Cause-Notice-Kerala-High-Court-Customs-Duty-Installment-Facility-Taxscan.jpg "Case can’t be reopened as challenge to Show Cause Notice was time-barred: Kerala HC grants Instalment facility to pay Customs Duty [Read Order]")
![CESTAT quashes SCN issued by Additional Director General, DRI as he is not Proper Officer to recover Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/12/CESTAT-SCN-DRI-Proper-Officer-Customs-Duty-Taxscan.jpg "CESTAT quashes SCN issued by Additional Director General, DRI as he is not Proper Officer to recover Customs Duty [Read Order]")
Customs Duty could not be collected from New Purchaser as Duty on the Goods already stood discharged: CESTAT [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that Customs Duty duty could not be collected from New purchasers as the duty on the goods already stood...
![Customs Duty could not be collected from New Purchaser as Duty on the Goods already stood discharged: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/11/Customs-Duty-duty-on-the-goods-CESTAT-Taxscan.jpg "Customs Duty could not be collected from New Purchaser as Duty on the Goods already stood discharged: CESTAT [Read Order]")
Show Cause Notice issued by Officer of DRI demanding Customs Duty not Sustainable: CESTAT grants Relief to Dish TV [Read Order]
In a major relief to Dish TV, the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Delhi Bench ruled that Show Cause Notice issued by an officer of DRI demanding Customs Duty is not...
![Show Cause Notice issued by Officer of DRI demanding Customs Duty not Sustainable: CESTAT grants Relief to Dish TV [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Show-Cause-Notice-officer-DRI-Customs-Duty-CESTAT-Dish-TV-Taxscan.jpeg "Show Cause Notice issued by Officer of DRI demanding Customs Duty not Sustainable: CESTAT grants Relief to Dish TV [Read Order]")
Additional Director General, DRI not a Proper Officer to send Notice for Payment of Customs Duty or Interest: CESTAT [Read Order]
The Chandigarh bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the Additional Director General, DRI is not a “proper officer” for sending show cause notice for...
![Additional Director General, DRI not a Proper Officer to send Notice for Payment of Customs Duty or Interest: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/10/Additional-Director-General-DRI-Proper-Officer-Payment-of-Customs-Duty-CESTAT-Taxscan.jpg "Additional Director General, DRI not a Proper Officer to send Notice for Payment of Customs Duty or Interest: CESTAT [Read Order]")
![CBIC exempts Import of COVID-19 Vaccine from Customs Duty [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/09/CBIC-COVID-19-vaccine-Customs-Duty-Taxscan.jpg "CBIC exempts Import of COVID-19 Vaccine from Customs Duty [Read Notification]")
Vessel can’t be made amenable to Customs Duty Nine years later by virtue of condition in another Exemption Notification: Orissa High Court [Read Judgment]
The Orissa High Court held that the vessel cannot be made amenable to Custom duty nine years later by virtue of condition in another exemption notification. The petitioner Great Eastern Shipping...
![Vessel can’t be made amenable to Customs Duty Nine years later by virtue of condition in another Exemption Notification: Orissa High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/09/Vessel-Custom-duty-Calcutta-High-Court-Taxscan.jpeg "Vessel can’t be made amenable to Customs Duty Nine years later by virtue of condition in another Exemption Notification: Orissa High Court [Read Judgment]")
Govt. extends Customs Duty and Health Cess Exemption on Import of Covid Relief Items [Read Notification]
The Government on Monday has further extended the Customs Duty and Health Cess Exemption on import of Covid Relief Items. Earlier, the government has exempted from customs duty and health cess,...
![Govt. extends Customs Duty and Health Cess Exemption on Import of Covid Relief Items [Read Notification]](https://www.taxscan.in/wp-content/uploads/2021/08/Customs-Duty-Health-Cess-Exemption-import-of-Covid-Relief-Items-Taxscan.jpg "Govt. extends Customs Duty and Health Cess Exemption on Import of Covid Relief Items [Read Notification]")
![Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/DRI-SCN-for-recovery-of-Customs-duty-CESTAT-Taxscan.jpg "Officer of DRI not Proper Officer to issue SCN for Recovery of Customs Duty: CESTAT [Read Order]")