![Appellate Authority Cannot Decide Time-Barred Appeal on Merits: CESTAT Remands Customs Classification of Toyota Kriloskar [Read Order]](https://images.taxscan.in/h-upload/2025/10/20/500x300_2098298-toyota-kriloskar-taxscan.webp "Appellate Authority Cannot Decide Time-Barred Appeal on Merits: CESTAT Remands Customs Classification of Toyota Kriloskar [Read Order]")
Appellate Authority Cannot Decide Time-Barred Appeal on Merits: CESTAT Remands Customs Classification of Toyota Kriloskar [Read Order]
In a ruling in case of Toyota Kriloskar, the Chennai Regional Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that an...
![DGCEI Officers Competent to Issue Duty Demands under Section 28 of Customs Act: CESTAT confirms Validity of SCN [Read Order]](https://images.taxscan.in/h-upload/2025/10/04/250x150_2093833-scn-taxscan.webp "DGCEI Officers Competent to Issue Duty Demands under Section 28 of Customs Act: CESTAT confirms Validity of SCN [Read Order]")
![Customs Dept. Cannot Deny Import Duty Exemption Made under Valid DFRC/DFIA Licences but Later Cancelled by DGFT: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/09/13/250x150_2086130-import-duty-exemption-taxscan.webp "Customs Dept. Cannot Deny Import Duty Exemption Made under Valid DFRC/DFIA Licences but Later Cancelled by DGFT: CESTAT [Read Order]")
![Setback for Pondicherry Engineering College: CESTAT Upholds Service Tax on Technical Testing & Analysis Services, Penalty Waived [Read Order]](https://images.taxscan.in/h-upload/2025/09/10/250x150_2085309-pondicherry-engineering-college-taxscan.webp "Setback for Pondicherry Engineering College: CESTAT Upholds Service Tax on Technical Testing & Analysis Services, Penalty Waived [Read Order]")
![Provisions of IPC not directly applicable to Customs Act: CESTAT Drops Penalty imposed u/s 112(a) of Customs Act in absence of intention to evade tax [Read Order]](https://images.taxscan.in/h-upload/2025/07/21/250x150_2067129-delhi-high-court-gold-seizure-case-taxscan-1.webp "Provisions of IPC not directly applicable to Customs Act: CESTAT Drops Penalty imposed u/s 112(a) of Customs Act in absence of intention to evade tax [Read Order]")
Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a penalty was justified where the Pre-Shipment Inspection Certificate (PSIC) was not issued by a...
![Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/500x300_2065014-psi-certificate-taxscan.webp "Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]")
![No Penalty or Redemption Fine if Confiscation of Goods is Set Aside by Customs Tribunal: CESTAT [read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043841-chennai-cestat-no-penalty-cestat-redemption-goods-customs-tribunal-cestat-taxscan-1.webp "No Penalty or Redemption Fine if Confiscation of Goods is Set Aside by Customs Tribunal: CESTAT [read Order]")
Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) allowed the customs duty redemption to Piramal Enterprises as the fulfilment of Conditions...
![Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]](https://images.taxscan.in/h-upload/2025/06/13/500x300_2043551-customs-notification-cestat-taxscan.webp "Fulfilment of Conditions of Customs Notification Not Applicable When goods imported were destroyed in fire: CESTAT Allows Customs Duty Redemption to Piramal Enterprises [Read Order]")
No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Special Economic Zone (SEZ) units are not automatically entitled to service tax refunds and must...
![No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]](https://images.taxscan.in/h-upload/2025/06/05/500x300_2041327-sez-cestat-cestat-chennai-taxscan.webp "No Blanket Exemption for SEZs: CESTAT Orders Refund Reassessment, Stresses Need for Proper Documentation [Read Order]")
CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]
The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) in Chennai has abated two customs appeals following the death of the sole appellant, Smt. Chand Kavar Bhandari. The tribunal cited the...
![CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Customs-Appeals-CESTAT-TAXSCAN.webp "CESTAT Abates Customs Appeals as Sole Appellant Dies, Invokes ‘No Taxation of the Dead’ Principle [Read Order]")
Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that Royal Enfield Motors’ claim for refund of Rs. 1.79 crore in service tax paid on SIPCOT development...
![Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Setback-Royal-Enfield-CESTAT-Rejects-Refund-Claim-SIPCOT-taxscan.jpg "Setback for Royal Enfield: CESTAT Rejects ₹1.79 Cr Refund Claim on SIPCOT Charges Over 31-Day Delay [Read Order]")
Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]
In a major setback to Royal Enfield, the Chennai Bench of Customs Excise and Service Tax Appellate Tribunal (CESTAT) has held that a refund of service tax is strictly bound by statutory time limit...
![Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delay-in-Filing-Service-Tax-Refund-Claim-Refund-is-Strictly-Bound-Statutory-Limit-CESTAT-Royal-Enfields-Appeal-taxscan.jpg "Delay in Filing Service Tax Refund Claim, Refund is Strictly Bound by Statutory Limit: CESTAT dismisses Royal Enfield’s Appeal [Read Order]")