![Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Membrane-System-Membrane-System-of-Imported-Goods-Imported-Goods-Goods-Eligible-Eligible-for-Avail-Benefits-taxscan.jpg "Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]")
Membrane System of Imported Goods are Eligible for Avail Benefits of Exemption of Custom Duty Under Exemption Notification: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the membrane system of imported goods is eligible for...
![CESTAT Upholds Deletion of Penalty Imposed u/s 112a of Customs Act on ground of Wrong Assumption of Confiscation of Imported Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CESTAT-Upholds-Deletion-of-Penalty-Imposed-Customs-Act-on-ground-of-Wrong-Assumption-of-Confiscation-of-Imported-Goods-TAXSCAN.jpg "CESTAT Upholds Deletion of Penalty Imposed u/s 112a of Customs Act on ground of Wrong Assumption of Confiscation of Imported Goods [Read Order]")
![No Evidence showing Mismatch of Imported Goods and Description as per Excise Exemption Notification, No Duty Demand u/s 28 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Evidence-Mismatch-of-Imported-Goods-Excise-Exemption-Notification-Duty-Demand-Customs-Act-CESTAT-taxscan.jpg "No Evidence showing Mismatch of Imported Goods and Description as per Excise Exemption Notification, No Duty Demand u/s 28 of Customs Act: CESTAT [Read Order]")
![Exemption for CVD on Imported Goods under Excise Notification after Amendment is allowable only on Satisfaction of both Conditions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Exemption-for-CVD-imported-goods-Excise-Notification-amendment-CESTAT-Taxscan.jpg "Exemption for CVD on Imported Goods under Excise Notification after Amendment is allowable only on Satisfaction of both Conditions: CESTAT [Read Order]")
Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports...
![Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Redemption-fine-penalty-imported-goods-Exim-Policy-CESTAT-Customs-Excise-Service-Tax-imports-fine-value-of-imported-goods-taxscan-.jpg "Redemption fine of 10% and penalty of 5% of value of imported goods is appropriate for imports violating Exim Policy Provisions: CESTAT [Read Order]")
CBIC Notifies Customs (Assistance in Value Declaration of Identified Imported Goods) Rules [Read Notification]
The Central Board of Indirect Taxes and Customs (CBIC) has notified the Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2023. As per the rules notified on Wednesday,...
![CBIC Notifies Customs (Assistance in Value Declaration of Identified Imported Goods) Rules [Read Notification]](https://www.taxscan.in/wp-content/uploads/2023/01/CBIC-CBIC-Notifies-Customs-Rules-Customs-Rules-Customs-Imported-Goods-Value-Declaration-taxscan.jpg "CBIC Notifies Customs (Assistance in Value Declaration of Identified Imported Goods) Rules [Read Notification]")
Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]
The Income Tax Appellate Tribunal(ITAT), Mumbai Bench, has recently in an appeal filed before it, held that imported goods re-exported by a unit duly approved by development commissioner of the...
![Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Imported-Goods-Re-Export-Development-Commissioner-SEZ-ITAT-taxscan.jpg "Imported Goods Re-Exported by a Unit Duly Approved by Development Commissioner of the Concerned SEZ, allowable for Exemption u/s 10AA: ITAT [Read Order]")
Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]
The single-member bench of the Hyderabad Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that the duty remission under section is applicable only on imported goods and since...
![Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/09/Duty-remission-imported-goods-refund-CESTAT-taxscan.jpeg "Duty remission u/s 23 applicable only on Imported Goods, Claim of Refund not sustainable: CESTAT [Read Order]")
Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi has held that the mere introduction of an actual importer to Importer - Exporter Code (IEC) holder does not...
![Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/08/Importer-IEC-holder-Penalty-Customs-Act-CESTAT-taxscan.jpg "Mere introduction of Actual Importer to IEC holder does not attract Penalty u/s 112(b) of Customs Act: CESTAT [Read Order]")
![Period of Depreciation should extend up to Date of Payment of Duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/depreciation-payment-duty-CESTAT-taxscan.jpg "Period of Depreciation should extend up to Date of Payment of Duty: CESTAT [Read Order]")
Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]
The New Delhi bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that misdeclaration of imported goods as per the manufacturer’s price lists can attract penalty u/s...
![Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Mis-declaration-of-value-imported-goods-Penalty-CESTAT-Taxscan.jpg "Mis-declaration of Value of Imported Goods as per Manufacturer’s Price Lists can attract Penalty u/s 114A: CESTAT [Read Order]")