![Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-Customs-broker-penalty-Customs-broker-Genuineness-verification-failure-taxscan.jpg "Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]")
Failure to Verify Genuineness of Person who claims to be authorised representative of Exporter, by CB: CESTAT upholds Penalty [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty as there was failure on part of the...
![Total Cenvat Credit means Credit of Common Input Service and not of Input Service Exclusively used for Manufacture of Dutiable Product to Calculate Cenvat Credit Reversal: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Bangalore-Cenvat-Credit-Manufacture-of-Dutiable-Product-Credit-of-Common-Input-Service-TAXSCAN.jpg "Total Cenvat Credit means Credit of Common Input Service and not of Input Service Exclusively used for Manufacture of Dutiable Product to Calculate Cenvat Credit Reversal: CESTAT [Read Order]")
![Huy Glass made of 100% Glass Fibres, classifiable as Air Purifiers and Others under CTH: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Huy-Glass-Glass-Fibres-Air-Purifiers-CTH-CESTAT-taxscan.jpg "Huy Glass made of 100% Glass Fibres, classifiable as Air Purifiers and Others under CTH: CESTAT [Read Order]")
![Unit price for pair of Bra Cups used for one brassier should be taken as per Unit Price: CESTAT orders to Recalculate Customs Duty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Unit-Price-Pair-of-Bra-Cups-Brassier-per-Unit-Price-CESTAT-Recalculate-Customs-Duty-TAXSCAN.jpg "Unit price for pair of Bra Cups used for one brassier should be taken as per Unit Price: CESTAT orders to Recalculate Customs Duty [Read Order]")
![Concealment of Foreign currency: CESTAT sets aside Penalty u/s 114 of Customs Act in Absence of Evidence other than Statement of Co-accused [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Concealment-of-Foreign-currency-site-image-1.jpg "Concealment of Foreign currency: CESTAT sets aside Penalty u/s 114 of Customs Act in Absence of Evidence other than Statement of Co-accused [Read Order]")
Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITAT's Order for Reassessment of Bill of Entry [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) upheld the order of the Income Tax Appellate Tribunal (ITAT) for reassessment of the bill of entry rejection of...
![Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Refund-Claim-of-Excess-Customs-Duty-Reassessment-of-Bill-of-Entry-itat-taxscan.jpg "Rejection of Refund Claim of Excess Customs Duty: CESTAT upholds ITATs Order for Reassessment of Bill of Entry [Read Order]")
Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]
The Bangalore bench of the Customs Excise and Service Tax Appellate Tribunal (CESTAT) held that the transfer of credit in case of closure of a factory is permissible in terms of Rule 10 of Cenvat...
![Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/ghjk.jpg "Transfer of Credit in case of Closure of factory is permissible in terms of Rule 10 of CCR 2009: CESTAT [Read Order]")
Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that Smarta Immobiliser Is only a security device to prevent vehicle theft and are classifiable ...
![Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-11.jpg "Smarta Immobiliser Is only a Security Device to Prevent Vehicle Theft and are Classifiable as a Part and Accessories of Motor Vehicle: CESTAT [Read Order]")
CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]
The Ahmedabad bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the penalty imposed under sections 112 and 114 of the Customs Act,1962 on illegal import of hoods on the...
![CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/CESTAT-Quashes-Penalty-Penalty-CESTAT-Customs-Act-taxscan.jpg "CESTAT Quashes Penalty u/s 112 and 114 of Customs Act on Illegal Import of Goods on ground of Absence of Admissible Evidence [Read Order]")
No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that the penalty cannot be imposed only based on hearsay evidence, or the incriminating statement of...
![No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/No-Penalty-Hearsay-Evidence-Incriminating-Statement-co-accused-Absence-Corroborative-Evidence-CESTAT-taxscan-1.jpg "No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]")
Royalty for Technical know-how for Manufacture of Pantographs considered as Post Import Activity and cannot made Part of Transaction value of Customs Duty for Imported Goods: CESTAT [Read Order]
The Bangalore bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the royalty for technical know-how for the manufacture of pantographs was a post-import activity and...
![Royalty for Technical know-how for Manufacture of Pantographs considered as Post Import Activity and cannot made Part of Transaction value of Customs Duty for Imported Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Royalty-income-taxs-news-income-tax-CESTAT-Customs-Duty-Transaction-value-TAXSCAN.jpg "Royalty for Technical know-how for Manufacture of Pantographs considered as Post Import Activity and cannot made Part of Transaction value of Customs Duty for Imported Goods: CESTAT [Read Order]")