![Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Penalty-CESTAT-Taxscan-1.jpg "Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]")
Penalty u/s 112(a)(ii) of Customs Act cannot be imposed on short paid duty: CESTAT [Read Order]
The New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has held that penalty under section 112(a)(ii) of Customs...
![Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/fob.jpg "Customs Officers Cannot Alter FOB Value as It Reflects Buyer-Seller Agreement: CESTAT [Read Order]")
![CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/refund-claim-Taxscan.jpg "CESTAT Upholds Rejection of Refund Claim as Time-Barred, Dismisses Appeal Citing Binding Limitation Under S.102 [Read Order]")
![Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/relief-Samsung-TAXSCAN.jpg "Relief for Samsung: CESTAT Rules Imported ‘Assembly Front’ Falls Under ‘Display Assembly’ for Customs Duty Exemption [Read Order]")
![CESTAT Sets Aside Penalty on Freight Forwarder as it Finds No Evidence of Intended Export [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/no-evidence.jpg "CESTAT Sets Aside Penalty on Freight Forwarder as it Finds No Evidence of Intended Export [Read Order]")
Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an Excel sheet retrieved from a pen drive and printed without a certificate under Section 138C of the...
![Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-138C-Customs-Act-TAXSCAN.jpg "Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]")
Paper Importer Claims Customs Duty Exemption Using Forged Scrips: CESTAT Upholds ₹65.42 Lakh Duty Demand [Read Order]
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld a demand of Rs. 65.42 lakh in customs duty against Raja Ram and Company, holding that the importer...
![Paper Importer Claims Customs Duty Exemption Using Forged Scrips: CESTAT Upholds ₹65.42 Lakh Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Paper-import-duty.jpg "Paper Importer Claims Customs Duty Exemption Using Forged Scrips: CESTAT Upholds ₹65.42 Lakh Duty Demand [Read Order]")
Mere Non-Disclosure without Deliberate Evasion Not Enough: CESTAT Quashes Rs. 2 Crore Penalty on Former Managing Director [Read Order]
The Delhi Principal Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that mere non-disclosure without a deliberate attempt to evade duty is insufficient to attract a...
![Mere Non-Disclosure without Deliberate Evasion Not Enough: CESTAT Quashes Rs. 2 Crore Penalty on Former Managing Director [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/penalty-CESTAT-TAXSCAN.jpeg "Mere Non-Disclosure without Deliberate Evasion Not Enough: CESTAT Quashes Rs. 2 Crore Penalty on Former Managing Director [Read Order]")
Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importer's Premises: CESTAT [Read Order]
The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has ruled that a customs broker cannot be penalized under Section 114AA of the Customs Act for simply neglecting to...
![Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importers Premises: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-114AA-Customs-Act-TAXSCAN.jpg "Customs Broker cannot be penalised u/s 114AA of Customs Act for Mere Failure to Physically Verify Importers Premises: CESTAT [Read Order]")
CESTAT Dismisses Department's Appeal, Rules Fitout Lease as Deemed Sale, Not Subject to Service Tax [Read Order]
The Delhi Bench of Customs,Excise and Service Tax Appellate Tribunal(CESTAT) dismissed the Department’s appeal, ruling that the lease of fitouts by the assessee was a “deemed sale” under Article...
![CESTAT Dismisses Departments Appeal, Rules Fitout Lease as Deemed Sale, Not Subject to Service Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Deemed-Sale-CESTAT-TAXSCAN.jpg "CESTAT Dismisses Departments Appeal, Rules Fitout Lease as Deemed Sale, Not Subject to Service Tax [Read Order]")
Customs Dept’s Delay adjudication of SCN within 1 Year amount to denying Principle of Natural Justice: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) comprising Justice Dilip Gupta (President) and Hemambika R. Priya (Technical Member) has observed that the customs...
![Customs Dept’s Delay adjudication of SCN within 1 Year amount to denying Principle of Natural Justice: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/CESTAT-CESTAT-Delhi-Show-cause-notice-Customs-SCN-delay-adjudication-TAXSCAN.jpg "Customs Dept’s Delay adjudication of SCN within 1 Year amount to denying Principle of Natural Justice: CESTAT [Read Order]")
![Relief for Vivo: CESTAT Orders Refund of Excess CVD, Rejects Consumer Welfare Fund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Relief-for-Vivo-CESTAT-Refund-Excess-CVD-Consumer-Welfare-Fund-Claim-taxscan.jpg "Relief for Vivo: CESTAT Orders Refund of Excess CVD, Rejects Consumer Welfare Fund Claim [Read Order]")