CESTAT Weekly Round-up
No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred Senior India...
![Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120036-customs-duty-drawback-recoverable-sale-proceeds-realised-mere-receipt-remittance-sufficient-cestat-taxscan.webp "Customs Duty Drawback Recoverable where Sale Proceeds Not Realised, Mere Receipt of Remittance Not Sufficient: CESTAT [Read Order]")
![Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]](https://images.taxscan.in/h-upload/2026/01/16/250x150_2120023-smuggling-of-undeclared-memory-cards-concealed-in-imported-metal-clips-cestat-upholds-penalty-and-confiscation-of-goods-against-importers-taxscan.webp "Smuggling of Undeclared Memory Cards Concealed in Imported Metal Clips: CESTAT Upholds Penalty and Confiscation of Goods Against Importers [Read Order]")
![Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/15/250x150_2119933-penalty-alleged-individual-conspirator-demand-penalty-against-firm-quashed-cestat-taxscan.webp "Penalty on alleged Individual Conspirator does not Stand after Demand & Penalty against Main Firm quashed: CESTAT [Read Order]")
![Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/250x150_2118250-chilly-seeds-sowing-classified-under-cth-1209-cth-0904-cestat-rules-chemical-treated-seeds-not-classifiable-as-spices-taxscan.webp "Chilly Seeds for Sowing Classified Under CTH 1209, Not CTH 0904: CESTAT Rules Chemical-Treated Seeds Not Classifiable as Spices [Read Order]")
No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi held that Section 14 of the Limitation Act cannot be invoked where earlier proceedings did not...
![No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118164-no-exclusion-limitation-period-bills-not-procecuted-refund-proceedings-cestat-dismisses-appeal-time-barred-taxscan.webp "No Exclusion of Limitation Period u/s 14 for Bills Not Prosecuted in Refund Proceedings: CESTAT Dismisses Appeal as Time-Barred [Read Order]")
CESTAT Upholds Rs 19.5 Lakh Customs Penalty: Viscose Fabric Declared but Polyester Imported, Supplier Error Claim Rejected [Read Order]
The Principal Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) at New Delhi, upheld a ₹19.53 lakh penalty for mis-declaration of imported fabric. The goods declared as...
![CESTAT Upholds Rs 19.5 Lakh Customs Penalty: Viscose Fabric Declared but Polyester Imported, Supplier Error Claim Rejected [Read Order]](https://images.taxscan.in/h-upload/2026/01/10/500x300_2118165-cestat-upholds-rs-195-lakh-customs-penalty-viscose-fabric-declared-polyester-imported-supplier-error-claim-rejected-taxscan.webp "CESTAT Upholds Rs 19.5 Lakh Customs Penalty: Viscose Fabric Declared but Polyester Imported, Supplier Error Claim Rejected [Read Order]")
Coated Paper Imported in Rolls Classified under CTH 4810 13 90, Residual Entry Not Applicable: CESTAT [Read Order]
TheNew Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that coated paper imported in rolls should be classified under CTH 4810 13 90, not under the general...
![Coated Paper Imported in Rolls Classified under CTH 4810 13 90, Residual Entry Not Applicable: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/05/500x300_2117180-cestat-new-delhi-coated-paper-import-classification-classification-of-paper-in-rolls-coated-paper-import-classification-coated-paper-imported-in-rolls-taxscan.webp "Coated Paper Imported in Rolls Classified under CTH 4810 13 90, Residual Entry Not Applicable: CESTAT [Read Order]")
Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]
The New Delhi Principal Bench of the Customs,Excise and Service Tax Appellate Tribunal (CESTAT), has set aside a central excise duty demand raised under Rule 8(3A) of the Central Excise Rules, 2002, ...
![Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/01/500x300_2116521-rule-83a-of-central-excise-rules-already-declared-unconstitutional-by-gujarat-hc-cestat-sets-aside-1414cr-demand-taxscan.webp "Rule 8(3A) of Central Excise Rules already Declared Unconstitutional by Gujarat HC: CESTAT sets aside ₹14.14cr Demand [Read Order]")
Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]
Meta: Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT Sets Aside Forfeiture The New Delhi Principal Bench of the Customs, Excise, and Service Tax...
![Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]](https://images.taxscan.in/h-upload/2025/12/19/500x300_2113226-cigarette-packs-lacking-mandatory-declarations-had-destroyed-not-auctioned-cestat-sets-aside-forfeiture-taxscan.webp "Cigarette Packs Lacking Mandatory Declarations Had to be Destroyed, Not Auctioned: CESTAT sets aside Forfeiture [Read Order]")