![Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]](https://images.taxscan.in/h-upload/2025/07/29/2070252-half-yearly-cestat-case-digest-taxscan.webp "Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]")
Half-Yearly Customs, Excise and Service Tax Case Digest: CESTAT Decisions 2025 [Part IX]
This half-yearly round-up analytically summarizes the key Indirect Tax-Customs, Excise and Service Tax rulings of the Customs, Excise and Service ...
![Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/2069977-penalty-us-114-unsustainable-goods-exported-cestat-quashes-customs-order-depb-evasion-case-taxscan.webp "Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]")
![Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/2070020-cestat-cd-roms-board-value-taxscan.webp "Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]")
![Trading Not Exempted Service Before 2011: CESTAT Quashes CENVAT Credit Demand and Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/2068537-demand-and-penalty-cenvat-credit-taxscan.webp "Trading Not Exempted Service Before 2011: CESTAT Quashes CENVAT Credit Demand and Penalty [Read Order]")
![ITAT Denies Immunity from Penalty as Application u/s 270AA Not Filed in Prescribed Format [Read Order]](https://images.taxscan.in/h-upload/2025/07/24/2068552-itat-itat-ahmedabad-income-tax-appellate-tribunal-itat-cancels-penalty-taxscan.webp "ITAT Denies Immunity from Penalty as Application u/s 270AA Not Filed in Prescribed Format [Read Order]")
CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]
The Bangalore Bench of Customs,Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty for non-membership as the customs broker had obtained association membership before the Show...
![CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]](https://images.taxscan.in/h-upload/2025/07/24/2068456-quantum-assessment-1.webp "CESTAT Sets Aside Penalty for Non-Membership as Customs Broker Obtained Association Membership Before SCN Was Served [Read Oder]")
SEBI Not Required to Issue Separate Demand Notices for Interest Recovery: Supreme Court [Read Judgement]
The Supreme Court of India ruled that SEBI is not required to issue a separate demand notice to recover interest on unpaid penalties, as the original adjudication order itself serves as a valid...
![SEBI Not Required to Issue Separate Demand Notices for Interest Recovery: Supreme Court [Read Judgement]](https://images.taxscan.in/h-upload/2025/07/23/2068132-sebi-sebi-not-required-to-issue-separate-demand-notices-separate-demand-notices-taxscan.webp "SEBI Not Required to Issue Separate Demand Notices for Interest Recovery: Supreme Court [Read Judgement]")
Assessee’s Non-Compliance before AO & CIT(A): ITAT slaps ₹5,000 Costs and Remands ₹3.2 Cr Income Tax Addition, ₹1.07 Cr Penalty Issue [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a matter back to the Commissioner of Income Tax (Appeals) ( CIT(A) ) for fresh adjudication, due to the non-compliance...
![Assessee’s Non-Compliance before AO & CIT(A): ITAT slaps ₹5,000 Costs and Remands ₹3.2 Cr Income Tax Addition, ₹1.07 Cr Penalty Issue [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/2068072-income-tax-addition-penalty-issue-taxscan.webp "Assessee’s Non-Compliance before AO & CIT(A): ITAT slaps ₹5,000 Costs and Remands ₹3.2 Cr Income Tax Addition, ₹1.07 Cr Penalty Issue [Read Order]")
MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]
The Ahmedabad Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that a Memorandum of Understanding (MoU) and related evidence proved the appellant’s active involvement...
![MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]](https://images.taxscan.in/h-upload/2025/07/23/2067975-mou-proves-taxpayers-active-role-in-managing-eou-taxpayers-active-role-in-managing-eou-taxscan.webp "MoU proves Taxpayer’s Active Role in Managing EOU: CESTAT upholds Penalty for Clandestine Removal of Goods [Read Order]")
![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVII]](https://images.taxscan.in/h-upload/2025/07/21/2067182-half-yearly-tax-digest-2025-supreme-court-and-high-court-cases-supreme-court-cases-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part XVII]")
Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4% Interest If Any Amount Deposited [Read Order]
In an important ruling, related to the fact that clerical mistakes do not imply tax evasion, the Allahabad High Court quashed the penalty order, holding that a minor typographical error in the...
![Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4% Interest If Any Amount Deposited [Read Order]](https://images.taxscan.in/h-upload/2025/07/22/2067713-e-way-bill-1.webp "Clerical Error in E-Way Bill Not Tax Evasion: Allahabad HC Quashes Penalty, Directs Refund with 4% Interest If Any Amount Deposited [Read Order]")