![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/2025/07/04/500x300_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]")
Declaration of Value of Goods Cannot be Treated as Suppression Merely Being Incorrect: CESTAT quashes Penalty under Customs Act [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that the declaration of the value of goods was a ...
![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/2025/06/27/250x150_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]](https://images.taxscan.in/h-upload/2025/06/24/250x150_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/2025/06/22/250x150_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]](https://images.taxscan.in/h-upload/2025/06/22/250x150_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]")
![CESTAT Weekly Round-Up [June 01 to June 07, 2025]](https://images.taxscan.in/h-upload/2025/06/10/500x300_2041888-cestat-cestat-weekly-round-up-taxscan.webp "CESTAT Weekly Round-Up [June 01 to June 07, 2025]")
Royalty for Exclusive 99-Year Trademark Use Qualifies as Deemed Sale, Not Taxable as Service: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that royalty received for the exclusive use of trademarks under a 99-year agreement amounts to a deemed sale...
![Royalty for Exclusive 99-Year Trademark Use Qualifies as Deemed Sale, Not Taxable as Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/09/500x300_2041814-deemed-sale-cestat-taxscan.webp "Royalty for Exclusive 99-Year Trademark Use Qualifies as Deemed Sale, Not Taxable as Service: CESTAT [Read Order]")
![Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/04/500x300_2041225-profit-gta-service-taxscan.webp "Profit from Subcontracted GTA Service Not Taxable under Business Auxiliary Service: CESTAT [Read Order]")
EPCG Exemption for Sericulture Projects Does Not Waive Block-Wise Export Obligation, Only Average Export Requirement: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that the exemption under the EPCG notification for sericulture projects waives only the requirement to...
![EPCG Exemption for Sericulture Projects Does Not Waive Block-Wise Export Obligation, Only Average Export Requirement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/06/Sericulture-project-EPCG.jpg "EPCG Exemption for Sericulture Projects Does Not Waive Block-Wise Export Obligation, Only Average Export Requirement: CESTAT [Read Order]")