![Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/CESTAT-CESTAT-New-Delhi-Section-138C-Customs-Act-TAXSCAN.jpg "Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]")
Excel Sheet Retrieved from Pen Drive Without Certificate u/s 138C of Customs is Inadmissible Evidence: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that an Excel sheet retrieved from a pen drive and...
![Irregularities in Phytosanitary Certificates Alone Do Not Prove Origin Fraud: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Phytosanitary-Certificates-CESTAT-Ahmedabad-taxscan.jpg "Irregularities in Phytosanitary Certificates Alone Do Not Prove Origin Fraud: CESTAT [Read Order]")
![Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/04/Traveler.jpg "Delhi HC grants Relief to Traveler, Quashes Customs Order Over Invalid SCN Waiver [Read Order]")
![Customs Duty Drawback Evasion: Madras HC upholds CESTATs Pre-Deposit Condition [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Customs-Duty-Drawback-Evasion-Madras-HC-CESTAT-Pre-Deposit-taxscan.jpeg "Customs Duty Drawback Evasion: Madras HC upholds CESTATs Pre-Deposit Condition [Read Order]")
![Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-CESTAT-Allahabad-Customs-Section-108-of-Customs-Act-TAXSCAN.jpg "Confessions made u/s 108 of the Customs Act require Corroborative Evidence for Conviction in Smuggling Cases: CESTAT [Read Order]")
Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]
The Bombay High Court held that it is the State's duty to ensure that the liberty of foreign nationals in India is protected under the law. On Thursday, the court directed the Customs Department to...
![Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/women.jpg "Harassment of Chinese Women by Customs Dept: Bombay High Court orders Rs. 10 Lakh Compensation [Read Order]")
Customs Seizes Gold Bars valuing Rs.2.2cr: Madras HC grants Conditional Return of Passport of Malaysian National [Read Order]
The Madras High Court granted the return of the passport of the Malaysian National (2nd petitioner), finding innocent on certain conditions considering the seriousness of the changes but on...
Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]
In a recent case, the Calcutta High Court has held that a retracted statement under the Customs Act, 1962 cannot be said to be involuntary in the absence of examination of court. The court held that...
![Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Retracted-Statement-Calcutta-High-Court-Customs-Customs-act-Customs-tribunal-taxscan.jpg "Retracted Statement under Customs Act cannot be said to be Involuntary in Absence of Examination of Court: Calcutta HC [Read Order]")
Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the statements recorded under Section 108 of the Customs Act, 1962 are admissible before the court of...
![Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Statements-Recorded-Section-108-of-Customs-Act-Admissible-Court-of-Law-CESTAT-TAXSCAN.jpg "Statements Recorded under Section 108 of Customs Act are Admissible before Court of Law: CESTAT [Read Order]")
Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]
In a recent case, the Supreme Court of India upheld the order of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) and penalties and viewed that the import of cameras stabilizer...
![Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Supreme-Court-CESTAT-Import-of-Cameras-Stabilizer-Bill-of-Entry-TAXSCAN.jpg "Import of Cameras Stabilizer different than mentioned in Bill of Entry Amounts to Mis Declaration: Supreme Court upholds Penalties Imposed by CESTAT [Read Order]")
CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]
The Delhi Bench of Customs, Excise & Service Tax Appellate Tribunal (CESTAT) upheld the redetermination of the value of the diaphragm boost pump carried out by the customs authorities under Rule...
![CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/CESTAT-Diaphragm-Boost-Pump-customs-authorities-Customs-Valuation-Rules-CESTAT-upholds-redetermination-taxscan.jpg "CESTAT upholds redetermination of value of Diaphragm Boost Pump carried out by customs authorities under Rule 7 of Customs Valuation Rules [Read Order]")