![Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Period-Customs-Act-Limitation-Delhi-HC-CESTAT-TAXSCAN.jpg "Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]")
Period of five years u/s 28 of Customs Act is prescribed Period of Limitation: Delhi HC upheld order of CESTAT [Read Order]
Upholding the Order of the Customs, Excise and Service Tax Appellate Tribunal (‘CESTAT’) ruled that the period of five years under Section 28 of the...
![No Plea of Ambiguity in Interpretation of provision on receipt of orders from Department relating to Erroneous Credit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Ambiguity-Interpretation-receipt-Department-Credit-CESTAT-TAXSCAN.jpg "No Plea of Ambiguity in Interpretation of provision on receipt of orders from Department relating to Erroneous Credit: CESTAT [Read Order]")
![Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CCR-CESTAT-TAXSCAN.jpg "Option filed under Rule 6(3)(ii) of CCR, 2004 is effective only prospectively: CESTAT [Read Order]")
![Tax Dues in SVLDRS cannot Exceed the Amount Confirmed by Central Excise Department: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Tax-Dues-SVLDRS-Central-Excise-Department-Delhi-High-Court-Taxscan.jpg "Tax Dues in SVLDRS cannot Exceed the Amount Confirmed by Central Excise Department: Delhi HC [Read Order]")
![Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Date-Original-submission-considered-Computing-Claim-of-Refund-CESTAT-TAXSCAN-1.jpeg "Date of Original submission has to be considered on Computing the period of one year for Claim of Refund: CESTAT [Read Order]")
Rejection of request for alteration of Shipping Bills to ‘Advance Authorization Scheme’ in the Foreign Trade Policy not justified: CESTAT [Read Order]
The West Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the rejection of the request for alteration of shipping bills to ‘advance authorization scheme’...
![Rejection of request for alteration of Shipping Bills to ‘Advance Authorization Scheme’ in the Foreign Trade Policy not justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/advance-authorization-scheme-Foreign-Trade-Policy-CESTAT-TAXSCAN.jpg "Rejection of request for alteration of Shipping Bills to ‘Advance Authorization Scheme’ in the Foreign Trade Policy not justified: CESTAT [Read Order]")
Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]
The Kolkata bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the rejection of refund on flimsy ground would defeat the purpose of rebate schemes and the same...
![Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Refund-Flimsy-Grounds-Rebate-Schemes-Exporters-Litigations-CESTAT-taxscan.jpeg "Rejection of Refund on Flimsy Grounds Defeat the Purpose of Rebate Schemes & Trap Exporters under Unnecessary Litigations: CESTAT [Read Order]")
Mis-Declaration of Country of Origin to Evade ADD: CESTAT quashes Customs Penalty without Evidence [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench in the issue of misdeclaration of the country of origin to evade Anti-Dumping Duty (ADD) had quashed customs penalty...
![Mis-Declaration of Country of Origin to Evade ADD: CESTAT quashes Customs Penalty without Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/07/Mis-declaration-o-CESTAT-Customs-Penalty-Evidence-taxscan.jpeg "Mis-Declaration of Country of Origin to Evade ADD: CESTAT quashes Customs Penalty without Evidence [Read Order]")
Refund of Cess Credit balance can't be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), of Chennai Bench, held that refund of cess credit balance can’t be denied for non-utilisation due to change in legislation. Shri...
![Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Refund-cess-credit-balance-legislation-CESTAT-taxscan.jpeg "Refund of Cess Credit balance cant be denied for Non-utilisation due to Change in Legislation: CESTAT [Read Order]")
![No Penalty on Confiscated Gold Bar in the presence of Cogent Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-gold-bar-cogent-evidence-CESTAT-Taxscan.jpeg "No Penalty on Confiscated Gold Bar in the presence of Cogent Evidence: CESTAT [Read Order]")
CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has upheld the penalty of the Chairman/Managing Director since he failed to ensure proper accounting of finished...
![CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/CESTAT-Penalty-Chairman-MD-Accounting-Finished-Goods-taxscan.jpeg "CESTAT upholds Penalty of Chairman/MD on Failure to ensure Proper Accounting of Finished Goods [Read Order]")