![Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Mere-Factum-Set-of-Invoices-not-Sufficient-Prove-Clandestine-Removal-charge-CESTAT-Excise-Duty-Demand-taxscan.jpg "Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]")
Mere Factum of two Set of Invoices not Sufficient to Prove Clandestine Removal charge: CESTAT quashes Excise Duty Demand [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed excise duty demand thereby observing that mere factum...
![SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/SCN-Demanding-Customs-Duty-investigating-fact-mismatch-CESTAT-proceeding-Import-of-Poppy-Seed-TAXSCAN.jpg "SCN Demanding Customs Duty cannot be issued without investigating fact on mismatch in declared Value: CESTAT uphold order dropping proceeding against Import of Poppy Seed [Read Order]")
![Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CBLR-Customs-Broker-Correctness-of-Address-CESTAT-CBLR-doesnt-Mandate-Customs-Broker-taxscan.jpg "Regulation 10 (n) of CBLR doesnt Mandate Customs Broker to Physically Ascertain the Correctness of Address Given in Import Detail: CESTAT [Read Order]")
Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) held that the assessment of a shipping bill cannot be challenged in the absence of a final order of reassessment....
![Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Assessment-of-Shipping-Bill-Shipping-Bill-Final-Order-Reassessment-CESTAT-customs-TAXSCAN.jpg "Assessment of Shipping Bill cannot be Challenged in absence of Final Order of Reassessment: CESTAT [Read Order]")
![CESTAT Annual Case Digest 2023 [Part 5]](https://www.taxscan.in/wp-content/uploads/2024/01/Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part 5]")
Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside valuation of iron ore and noted that inordinate delay in testing sample is virtually suicidal to outcome...
![Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Inordinate-Delay-Testing-Sample-Virtually-Suicidal-Outcome-of-Test-Results-CESTAT-Valuation-of-Iron-Ore-TAXSCAN.jpg "Inordinate Delay in Testing Sample is Virtually Suicidal to Outcome of Test Results: CESTAT sets aside Valuation of Iron Ore [Read Order]")
![CESTAT Annual Case Digest 2023 - [Part 4]](https://www.taxscan.in/wp-content/uploads/2024/01/cestat-Annual-Digest-2023-CESTAT-Annual-Digest-2023-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 - [Part 4]")
Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal(CESTAT) in the case of M/s. Indian Oil Corporation Ltd observed that Charges of Know How agreement are not required to be...
![Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Charges-of-Know-How-Agreement-Required-Assessable-Value-Imported-Goods-Customs-Valuation-Rules-CESTAT-Rules-India-Oil-Corporation-TAXSCAN.jpg "Charges of know-how Agreement not required to be added to assessable Value of Imported Goods in terms of Customs Valuation Rules: CESTAT rules in favour of India Oil Corporation [Read Order]")
Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) observed that mere Accounting is not conclusive proof that burden of customs duty has been passed on and hence it...
![Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-customs-duty-cestat-kolkata-Customs-TAXSCAN.jpg "Mere Accounting is not conclusive proof that burden of customs duty has been passed on, has to be empirically justified: CESTAT [Read Order]")
CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), upheld the redemption fine and penalty imposed by adjudicating authority as it is sufficient to meet end of...
![CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Redemption-Fine-Penalty-Adjudicating-Authority-Sufficient-Ends-of-Justice-TAXSCAN.jpg "CESTAT upholds Redemption Fine and Penalty imposed by Adjudicating Authority as it is Sufficient to meet Ends of Justice [Read Order]")