![Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Penalty-Rule-26-clearance-of-goods-CESTAT-Taxscan.jpeg "Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]")
Penalty under Rule 26 will not sustain in the absence of Actual Clearance of Goods: CESTAT [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Ahmedabad bench has held that penalty under rule 26 will not sustain in the...
![GST: Madras HC Orders to release Detained Vehicle since Proper Officer failed to Issue Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/GST-Madras-HC-Proper-Officer-Notice-taxscan.jpeg "GST: Madras HC Orders to release Detained Vehicle since Proper Officer failed to Issue Notice [Read Order]")
![Place of Supply of Service must be Outside India to attract Definition of Export u/s 2(6) of IGST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Export-IGST-Supply-service-AAAR-taxscan.jpg "Place of Supply of Service must be Outside India to attract Definition of Export u/s 2(6) of IGST: AAAR [Read Order]")
![Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Prohibited-Goods-CBLR-CESTAT-taxscan.jpg "Attempt to Smuggle Prohibited Goods cannot be Brushed aside as mere Violation of CBLR: CESTAT [Read Order]")
![Proceedings u/s 135(1)(a) of Customs Act cant be initiated against Value of Goods less than Rs.1 Cr: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Customs-Act-goods-HC-taxscan.jpeg "Proceedings u/s 135(1)(a) of Customs Act cant be initiated against Value of Goods less than Rs.1 Cr: Delhi HC [Read Order]")
![Training and Awareness Programme on Fire Prevention and Emergency attracts 18% GST: AAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Training-Awareness-Programme-Fire-Prevention-Emergency-GST-AAR-taxscan.jpg "Training and Awareness Programme on Fire Prevention and Emergency attracts 18% GST: AAR [Read Order]")
Goods are liable for Confiscation U/Ss 111 and 112 of Customs Act when ‘Improperly Imported’: CESTAT quashes Penalty against CHA [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai presided by P. Dinesha, Judicial Member held that Section 111 and Section 112 are attracted only when goods are held to be...
![Goods are liable for Confiscation U/Ss 111 and 112 of Customs Act when ‘Improperly Imported’: CESTAT quashes Penalty against CHA [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Goods-liable-Confiscation-Customs-Act-Improperly-Imported-CESTAT-Penalty-CHA-Taxscan.jpeg "Goods are liable for Confiscation U/Ss 111 and 112 of Customs Act when ‘Improperly Imported’: CESTAT quashes Penalty against CHA [Read Order]")
Revenue’s Test Report held Inconclusive: CESTAT allows Classification of Mineral Hydrocarbon Oil as High-Speed Diesel as per Bill of Entry [Read Order]
The Customs Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai held the alleged case of misdeclaration made by the Revenue not sustainable as the reports for the 5 bills of entry are...
![Revenue’s Test Report held Inconclusive: CESTAT allows Classification of Mineral Hydrocarbon Oil as High-Speed Diesel as per Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Revenue-CESTAT-Mineral-Hydrocarbon-Oil-Diesel-Bill-of-Entry-taxscan.jpg "Revenue’s Test Report held Inconclusive: CESTAT allows Classification of Mineral Hydrocarbon Oil as High-Speed Diesel as per Bill of Entry [Read Order]")
No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]
The Ahmedabad Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that no excise duty on goods manufactured on job work basis from old and used goods supplied by the...
![No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Excise-Duty-Goods-Manufactured-Job-Work-Goods-Supplied-Principal-Supplier-CESTAT-taxscan.jpg "No Excise Duty on Goods Manufactured on Job Work basis from Old and Used Goods Supplied by Principal Supplier: CESTAT [Read Order]")
Dispute Relating to Rebate Amount Subjudice before Appellate Forum: CESTAT directs Authority to Disburse Sanctioned Rebate Amount [Read Order]
The Principal Bench of New Delhi Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that dispute relating to rebate amount subjudice before the appellate forum and directs the...
![Dispute Relating to Rebate Amount Subjudice before Appellate Forum: CESTAT directs Authority to Disburse Sanctioned Rebate Amount [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Rebate-Appellate-Forum-CESTAT-Authority-Rebate-Amount-taxscan.jpeg "Dispute Relating to Rebate Amount Subjudice before Appellate Forum: CESTAT directs Authority to Disburse Sanctioned Rebate Amount [Read Order]")
Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]
The Ahmedabad bench of Customs, Excise and Service Tax Appellate Tribunal has held that allegation of non-re-warehousing of the goods prove by substantial evidence but not on assumption. The...
![Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Re-Warehousing-of-the-Goods-Substantial-Evidence-Assumption-CESTAT-taxscan.jpeg "Allegation of Non-Re-Warehousing of the Goods Prove by Substantial Evidence but not on Assumption: CESTAT [Read Order]")
Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]
The Bangalore bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that service recipient has not physically made available any goods to the service provider and holds...
![Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Service-Recipient-Goods-CESTAT-export-Service-Tax-taxscan.jpeg "Service Recipient not Physically Made available any Goods to Service Provider: CESTAT holds Service, being Export of Service, cannot be Chargeable to Service Tax [Read Order]")