![Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part III]](https://www.taxscan.in/wp-content/uploads/2024/07/Cestat-Half-Yearly-Case-Digest-3.jpg "Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part III]")
Half-Yearly Customs, Excise and Service Tax Digest: CESTAT Decisions 2024 [Part III]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service Tax...
![Allegation of Dummy or Fraud Import without Corroborative Evidence: CESTAT Sets aside Penalty Imposed under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Customs-Act-CESTAT-Bangalore-Customs-Excise-Service-Tax-Appellate-Tribunal-taxscan.jpg "Allegation of Dummy or Fraud Import without Corroborative Evidence: CESTAT Sets aside Penalty Imposed under Customs Act [Read Order]")
![Works Contract is Leviable to Service Tax only After 01.06.2007: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Works-Contract-Leviable-Service-Tax-CESTAT-taxscan.jpg "Works Contract is Leviable to Service Tax only After 01.06.2007: CESTAT [Read Order]")
![Relief to Carl Zeiss India: CESTAT grants request for Conversion of Shipping Bill based as per Circular No.36/2010-CUSTOMS [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Relief-to-Carl-Zeiss-India-CESTAT-Conversion-of-Shipping-Bill-based-Circular-taxscan.jpg "Relief to Carl Zeiss India: CESTAT grants request for Conversion of Shipping Bill based as per Circular No.36/2010-CUSTOMS [Read Order]")
![Royalty is not payable in Instances of Trading of imported Finished Goods and on Goods repacked in India: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Royalty-payable-Instances-Trading-of-imported-Finished-Goods-Goods-repacked-India-CESTAT-taxscan.jpg "Royalty is not payable in Instances of Trading of imported Finished Goods and on Goods repacked in India: CESTAT [Read Order]")
Confiscation of Metallic Goods cleared as HMS Scrap without Proper Mutilation: CESTAT directs to release goods after Mutilation under Supervision of Customs Authority [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) directed to release of the Confiscated Goods Which were cleared as HMS Scrap without Proper Mutilation. The...
![Confiscation of Metallic Goods cleared as HMS Scrap without Proper Mutilation: CESTAT directs to release goods after Mutilation under Supervision of Customs Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-authority-supervision-taxscan.jpg "Confiscation of Metallic Goods cleared as HMS Scrap without Proper Mutilation: CESTAT directs to release goods after Mutilation under Supervision of Customs Authority [Read Order]")
No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that no penalty under the Customs Act, 1962 is imposable on the licensee of a duty-free shop in the...
![No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-No-Penalty-for-Duty-Free-Licensee-Tax-Evasion-Penalties-in-Customs-Law-Duty-Free-Tax-Laws-and-Penalties-Taxscan.jpg "No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]")
Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â held that software licence and software are distinct things and benefit of Nill Customs Duty rate allowable. ...
![Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-Duty-Customs-duty-on-software-licenses-TAXSCAN.jpg "Software Licence and Software are Distinct Things; Benefit of Nill Customs Duty Rate allowable: CESTAT [Read Order]")
No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the demand for Undervaluation of goods merely of higher discount given on import is invalid and set...
![No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Import-duty-Differential-Duty-Undervaluation-of-Goods-taxscan.jpg "No Demand on Undervaluation of Goods Merely of Higher Discount given on Import: CESTAT sets aside Differential Duty [Read Order]")
Mere Omission to give correct information is not suppression of facts unless it was deliberate to Evade Customs duty: CESTAT
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT )Â held that mere omission to give correct information is not suppression of facts unless it was deliberate to...
![CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-Customs-Act-CESTAT-decisions-on-customs-penalties-Customs-penalty-disputes-and-resolution-Taxscan.jpg "CESTAT sets aside Penalty imposed u/s 114(1) of Customs Act in absence of Evidence [Read Order]")
CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) quashed penalty imposed on acceptance of classification and prompt payment of customs duty along with penalty...
![CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Customs-Duty-SCN-Penalty-quashed-SCN-Issuance-TAXSCAN.jpg "CESTAT quashes Penalty Imposed on Acceptance of Classification and Payment of Customs Duty along with Penalty before Issuance of SCN [Read Order]")