![Win for Air India: CESTAT Rules CBIC Circular on IGST for Repaired Goods Re-Imports based on GST Council Minutes Unsustainable [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-CESTAT-New-Delhi-Air-India-taxscan.jpg "Win for Air India: CESTAT Rules CBIC Circular on IGST for Repaired Goods Re-Imports based on GST Council Minutes Unsustainable [Read Order]")
Win for Air India: CESTAT Rules CBIC Circular on IGST for Repaired Goods Re-Imports based on GST Council Minutes Unsustainable [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), New Delhi, ruled that the CBIC Clarification Circular No. 16/2021-Customs on IGST...
![Time Limit For Filing Refund Application Cannot Rejected Merely Because of Unauthorized Tax Collection: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Tax-Refund.jpg "Time Limit For Filing Refund Application Cannot Rejected Merely Because of Unauthorized Tax Collection: CESTAT [Read Order]")
![“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Delhi-CESTAT-Service-Tax-Renting-Of-Immovable-Property-Taxscan.jpg "“Premium” or “Salami” Value is Exigible to Service Tax under “Renting of Immovable Property”: CESTAT [Read Order]")
![Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Services-Rendered-Construction-of-Roads-Exigible-to-Service-Tax-Service-Tax-CESTAT-Construction-not-Exigible-to-Service-Tax-taxscan.jpg "Services Rendered to Construction of Roads Were not Exigible to Service Tax: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Annual-Digest-2024-Annual-Digest-Indirect-Tax-Annual-Digest-Part-20-taxsacn.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 20]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Customs-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]")
No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that no customs duty is applicable on the importation of pregnancy test kits, as these kits utilize...
![No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CESTAT-CESTAT-New-Delhi-Customs-Duty-Customs-Duty-for-Pregnancy-Test-Kits-Agglutinating-Sera-Taxscan.jpg "No Customs Duty for Pregnancy Test Kits: CESTAT Identifies Agglutinating Sera as Active Component [Read Order]")
Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]
In a significant case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty imposed under section 112 of the Customs Act, 1962 as it was...
![Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Mis-Declaration-Nature-of-Goods-Bill-of-Entry-CESTAT-Penalty-Customs-Act-taxscan.jpg "Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]")
Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]
In a recent case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal, held that in the absence of recourse to section 28 of Customs Act, 1962, ingredients for invoking...
![Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-New-Delhi-Excise-and-Customs-Customs-Act-Section-111-of-Customs-Act-taxscan-1.jpg "Confiscation u/s 111 Of Customs Act not Invokable In Absence of Misdeclaration of Value: CESTAT [Read Order]")
Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that self-assessment by taxpayers cannot be treated as dilution of central excise officers’ statutory...
![Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Self-Assessment-Taxpayer-treated-Dilution-Central-Excise-Officers-Statutory-Responsibility-CESTAT-taxscan.jpg "Self-Assessment by Taxpayer cannot be treated as Dilution of Central Excise Officer’s Statutory Responsibility: CESTAT [Read Order]")
![Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Delhi-Customs-Service-Tax-Residential-Complexes-TAXSCAN.jpg "Service Tax Not Payable On ‘Construction Of Residential Complexes’: CESTAT [Read Order]")
LCD Panels Imported as Liquid Crystal Device Panels, Attracts Nil Customs Duty: CESTAT Rules in Favour of Micromax Informatics [Read Order]
In the case of Micromax Informatics, the Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that liquid crystal display ( LCD ) Panels Imported as Liquid Crystal...
![LCD Panels Imported as Liquid Crystal Device Panels, Attracts Nil Customs Duty: CESTAT Rules in Favour of Micromax Informatics [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/CESTAT-Excise-and-Customs-LCD-Panels-Liquid-Crystal-Device-Customs-Duty-LCD-Panels-with-no-customs-duty-Taxscan.jpg "LCD Panels Imported as Liquid Crystal Device Panels, Attracts Nil Customs Duty: CESTAT Rules in Favour of Micromax Informatics [Read Order]")