Finalized Customs Assessments Cannot Be Reopened for Refund Claims: CESTAT [Read Order]
The Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, held that refund claims under customs law are ...
![Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/250x150_2061217-dgft-itat-taxscan.webp "Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]")
![CESTAT Allows Concessional Duty Benefit on Aluminium Based Laminates Used in MCPCBs [Read Order]](https://images.taxscan.in/h-upload/2025/07/07/250x150_2060599-manufacture-of-metal-clad-printed-circuit-boards.webp "CESTAT Allows Concessional Duty Benefit on Aluminium Based Laminates Used in MCPCBs [Read Order]")
![CESTAT Allows Customs Duty Exemption on HIV Test Kits Which Qualify as Life-Saving Diagnostic Kits [Read Order]](https://images.taxscan.in/h-upload/2025/07/06/250x150_2059774-cestat-cestat-allows-customs-duty-exemption-customs-duty-exemption-customs-duty-taxscan.webp "CESTAT Allows Customs Duty Exemption on HIV Test Kits Which Qualify as Life-Saving Diagnostic Kits [Read Order]")
![Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]](https://images.taxscan.in/h-upload/2025/07/04/250x150_2058909-2041840-penalty-us-2711c-estimated-itat-penalty-absence-concealment-taxscan-1.webp "Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]")
Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that royalty and dead rent collected by the State Government for granting mining rights do not amount to...
![Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/27/500x300_2055076-royalty-royalty-and-dead-rent-dead-rent-collected-by-state-for-mining-rights-state-for-mining-rights-taxscan.webp "Royalty and Dead Rent Collected by State for Mining Rights Not Taxable as Services Under Finance Act: CESTAT [Read Order]")
Win for Samsung: CESTAT Classifies Lithium-Ion Batteries Used in Mobile Phones as 'Parts', Attracting 12% GST instead of 28% [Read Order]
The New Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that lithium-ion batteries imported for use in the manufacture of mobile phones are to be...
![Win for Samsung: CESTAT Classifies Lithium-Ion Batteries Used in Mobile Phones as Parts, Attracting 12% GST instead of 28% [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053885-win-for-samsung-samsung-cestat-cestat-classifies-lithium-ion-batteries-taxscan.webp "Win for Samsung: CESTAT Classifies Lithium-Ion Batteries Used in Mobile Phones as Parts, Attracting 12% GST instead of 28% [Read Order]")
![Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052437-statement-recorded-us-108-customs-act-evidence-us-138b-cestat-taxscan.webp "Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]")
No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]
The New Delhi bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that there is no bar in lending of IEC and set aside the penalty under section 114AA of the Customs Act,...
![No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052427-prohibition-lending-iec-cestat-penalty-imposed-us-114aa-customs-act-accepting-iec-import-firm-taxscan.webp "No Prohibition on Lending IEC: CESTAT Sets aside Penalty imposed u/s 114AA of Customs Act for accepting IEC of an Import Firm [Read Order]")
CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the penalty under section 114(iii) of the Customs Act as it cannot be levied upon the appellant ...
![CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051484-cestat-cestat-delhi-penalty-under-customs-act-taxscan.webp "CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]")
Penalty u/s 114AB of Customs Act not imposable in any instrument by fraud, collusion, wilful mis-statement or suppression of fact: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that a penalty under section 114AB of the Customs Act, 1961 is not imposable...
![Penalty u/s 114AB of Customs Act not imposable in any instrument by fraud, collusion, wilful mis-statement or suppression of fact: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/20/500x300_2050901-income-tax-penalty.webp "Penalty u/s 114AB of Customs Act not imposable in any instrument by fraud, collusion, wilful mis-statement or suppression of fact: CESTAT [Read Order]")
Commissioner (Appeals) Failed to Address Allegations and Defence: CESTAT Orders Re-examination in Import Misdeclaration [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) set aside an order passed by the Commissioner of Customs (Appeals), finding that the appellate authority...
![Commissioner (Appeals) Failed to Address Allegations and Defence: CESTAT Orders Re-examination in Import Misdeclaration [Read Order]](https://images.taxscan.in/h-upload/2025/06/19/500x300_2050374-cestat-cestat-new-delhi-import-misdicaration-taxscan.webp "Commissioner (Appeals) Failed to Address Allegations and Defence: CESTAT Orders Re-examination in Import Misdeclaration [Read Order]")