![Domestic Air Baggage/Personal Jewellery not automatically Governed by Customs Act/Baggage Rules: CESTAT explains Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Domestic-Air-Baggage-Personal-Jewellery-CESTAT-taxscan.jpg "Domestic Air Baggage/Personal Jewellery not automatically Governed by Customs Act/Baggage Rules: CESTAT explains Jurisdiction [Read Order]")
Domestic Air Baggage/Personal Jewellery not automatically Governed by Customs Act/Baggage Rules: CESTAT explains Jurisdiction [Read Order]
In a recent order passed by the Customs, Excise & Service Tax Appellate Tribunal, Chennai, the jurisdiction over four defect appeals concerning...
![Non-compliance with LMPC Rules Leads to Confiscation of Goods: CESTAT Reduces Redemption Fine and Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Chennai-LMPC-Rules-Goods-confiscation-due-to-LMPC-non-compliance-TAXSCAN.jpg "Non-compliance with LMPC Rules Leads to Confiscation of Goods: CESTAT Reduces Redemption Fine and Penalty [Read Order]")
![CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Rules-Prawn-and-Shrimp-Exports-Prawn-and-Shrimp-Exports-Unlawful-Grants-Refunds-to-Exporters-Refunds-to-Exporters-taxscan.jpg "CESTAT rules Cess on Prawn and Shrimp Exports Unlawful, Grants Refunds to Exporters [Read Order]")
![Imported Connectors Eligible for BCD Exemption as PCBA Parts for Mobile Phones: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Imported-Connectors-Eligible-for-BCD-Exemption-BCD-Exemption-PCBA-Parts-for-Mobile-Phones-PCBA-Parts-Mobile-Phones-CESTAT-taxscan.jpg "Imported Connectors Eligible for BCD Exemption as PCBA Parts for Mobile Phones: CESTAT [Read Order]")
![Penalty Imposition and Extended Limitation Period for Pre-SCN Tax Payment: CESTAT Sets Aside Commissioner’s Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Penalty-Penalty-Imposition-Extended-Limitation-Period-Limitation-Period-Pre-SCN-Tax-Payment-Pre-SCN-Tax-CESTAT-taxscan.jpg "Penalty Imposition and Extended Limitation Period for Pre-SCN Tax Payment: CESTAT Sets Aside Commissioner’s Order [Read Order]")
![CESTAT sets aside Time-Barred Excise Duty Demand Over Delayed SCN Issuance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Time-Barred-Excise-Duty-Demand-Excise-Duty-Delayed-SCN-Issuance-SCN-Issuance-SCN-taxscan.jpg "CESTAT sets aside Time-Barred Excise Duty Demand Over Delayed SCN Issuance [Read Order]")
CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAA's Order [Read Order]
The Chennai Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the appeal of the assessee due to inordinate delay beyond the prescribed limitation period, upholding the...
![CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAAs Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Dismisses-Appeal-Appeal-Due-Inordinate-Delay-Limitation-Period-Upholding-FAAs-Order-FAAs-Order-taxscan.jpg "CESTAT Dismisses Appeal Due to Inordinate Delay Beyond Limitation Period, Upholding FAAs Order [Read Order]")
![Denial of Service Tax Exemption: CESTAT Grants Exemption for Powder Coating Activity [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-Chennai-Service-Tax-Exemption-Exemption-for-Powder-Coating-Activity-TAXSCAN.jpg "Denial of Service Tax Exemption: CESTAT Grants Exemption for Powder Coating Activity [Read Order]")
Digital Still Image Video Cameras Eligible for BCD Exemption under Notification if Parameters Fall below Threshold: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Fujifilm India Pvt. Ltd. was eligible for exemption from Basic Customs Duty ( BCD ) on imported...
![Digital Still Image Video Cameras Eligible for BCD Exemption under Notification if Parameters Fall below Threshold: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Digital-Still-Image-Video-Cameras-BCD-Exemption-Notification-Parameters-Fall-Below-Threshold-CESTAT-taxscan.jpg "Digital Still Image Video Cameras Eligible for BCD Exemption under Notification if Parameters Fall below Threshold: CESTAT [Read Order]")
Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that the Customs Department has the authority to recover escaped duty when post-importation conditions of...
![Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Customs-Duty-Exemption-Notification-Post-Importation-Conditions-Customs-Department-taxscan.jpg "Dept Empowered to Recover Escaped Customs Duty for Non-Compliance with Post-Importation Conditions in Exemption Notification: CESTAT [Read Order]")
CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) overturned the penalties ruling that the Amnesty Scheme does not provide for penalties in cases that have been...
![CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Chennai-Penalty-as-Amnesty-Scheme-Amnesty-Scheme-Penalty-Penalties-for-Settled-Cases-taxscan.jpg "CESTAT sets aside Penalty as Amnesty Scheme does not Prescribe Penalties for Settled Cases, Citing Closure Letter issued after Compliance [Read Order]")
Chettinad Cement Fails to Prove Chettinad Builders is an Associate, Not a Related Party: CESTAT upholds Excise Duty Recalculation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that Chettinad Builders Private Limited ( CBPL ) was a "related party" as the appellant failed to prove...
![Chettinad Cement Fails to Prove Chettinad Builders is an Associate, Not a Related Party: CESTAT upholds Excise Duty Recalculation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-Chennai-Customs-Excise-Service-Tax-Appellate-Tribunal-Chettinad-Cement-TAXSCAN.jpg "Chettinad Cement Fails to Prove Chettinad Builders is an Associate, Not a Related Party: CESTAT upholds Excise Duty Recalculation [Read Order]")