![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/2025/07/21/500x300_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]")
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]
In a recent case, the Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) held that provisions of the IPC are not...
![Pre-Shipment Inspection Certificate not issued by DGFT-Approved Agency for Mauritius: CESTAT upholds Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/18/250x150_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/2025/06/13/250x150_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]](https://images.taxscan.in/h-upload/2025/06/13/250x150_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]](https://images.taxscan.in/h-upload/2025/06/05/250x150_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]")
When There is no Revenue Loss, Liberal View Needs to be Taken: CESTAT quashes Excise Duty Demand [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) quashed the excise duty demand, ruling that when there is no revenue loss, a liberal view must be taken. ...
![When There is no Revenue Loss, Liberal View Needs to be Taken: CESTAT quashes Excise Duty Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Revenue-Loss-Liberal-View-Needs-Liberal-View-Needs-to-Be-Taken-CESTAT-CESTAT-Quashes-Excise-Duty-Demand-Excise-Duty-taxscan-.jpg "When There is no Revenue Loss, Liberal View Needs to be Taken: CESTAT quashes Excise Duty Demand [Read Order]")
No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal, Chennai ( CESTAT ) recently clarified that extended period of limitation cannot be invoked in matters involving issues surrounding precise...
![No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Chennai-No-Invocation-Extended-Periods-Extended-Periods-Limitation-Cases-involving-Interpretative-Issues-Hyundai-TAXSCAN.jpg "No Invocation of Extended Periods of Limitation in Cases involving Interpretative Issues: CESTAT quashes Demand and Customs Duty Confirmation Orders against Hyundai [Read Order]")
![CESTAT rules Payment made under Protest is Excise Duty u/s 11B, Not Deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Excise-Duty-CESTATChennai-Central-Excise-Act-Service-Tax-Appellate-Tribunal-Section-11B-of-the-Central-Excise-Act-taxscan.jpg "CESTAT rules Payment made under Protest is Excise Duty u/s 11B, Not Deposit [Read Order]")
Re-export of Prohibited Goods: CESTAT Imposes Redemption Fines and Penalties under Customs Act [Read Order]
The Chennai Bench of Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) has held that a redemption fine and penalty can be imposed on the re-export of prohibited goods. Further held...
![Re-export of Prohibited Goods: CESTAT Imposes Redemption Fines and Penalties under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/site-img-8.jpg "Re-export of Prohibited Goods: CESTAT Imposes Redemption Fines and Penalties under Customs Act [Read Order]")