Charge Sheet Not Final Order: Calcutta HC Refuses to Quash, Directs CGST Superintendent to Face Departmental Enquiry [Read Order]
The Calcutta High Court, in a recent has declined to interfere with a charge sheet issued under Rule 14 of the CCS (CCA) Rules, 1965 against a CGST ...
![Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/250x150_2110968-diversion-export-goods-domestic-market-cestat-excise-customs-demands-sez-manufacturer-taxscan.webp "Diversion of Export Goods to Domestic Market Not Proven: CESTAT sets aside Excise & Customs Demands against SEZ Manufacturer [Read Order]")
![Customs’ Detention of 198gm Gold Chains: Supreme Court directs to take Statutory Remedy within 30 days [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107429-supreme-court-gold-chains-taxscan.webp "Customs’ Detention of 198gm Gold Chains: Supreme Court directs to take Statutory Remedy within 30 days [Read Order]")
![Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106262-dth-component-.webp "Second Enhancement of Assessed Value without New Evidence Unsustainable: CESTAT Sets Aside ₹21.09 Lakh Customs Demand on DTH Components [Read Order]")
![CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/250x150_2082911-penalty-combine-trading-taxscan.webp "CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]")
Penalty u/s 114 Unsustainable as Goods Already Exported: CESTAT quashes Customs Order in DEPB Evasion Case [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside the penalty of ₹3,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...
![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/2025/07/28/500x300_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]")
Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that statements recorded under Section 108 of the Customs Act are not admissible as evidence if...
![Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/09/500x300_2061797-cestat-customs-act-section-108-of-customs-act-taxscsn.webp "Recorded Statement u/s 108 of Customs Act Not Admissible if Witnesses Not Cross-Examined before AA: CESTAT [Read Order]")
Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) ruled that recovery under Section 28AAA of the Customs Act is not valid unless the Directorate General of...
![Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/07/08/500x300_2061217-dgft-itat-taxscan.webp "Recovery u/s 28AAA of Customs Act Not Valid without Prior DGFT Cancellation of Scrips: CESTAT [Read Order]")
Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]
The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) upheld the confiscation of smuggled foreign-origin cigarettes and the imposition of a penalty, holding that...
![Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]](https://images.taxscan.in/h-upload/2025/06/29/500x300_2056175-taxscain-38.webp "Taxpayer’s Voluntary Confession Makes Cross-Examination Unnecessary: CESTAT Upholds Smuggled Foreign Origin Cigarettes Confiscation [Read Order]")
![Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/06/22/500x300_2052437-statement-recorded-us-108-customs-act-evidence-us-138b-cestat-taxscan.webp "Statement recorded u/s 108 of Customs Act not a Valid evidence u/s 138B: CESTAT [Read Order]")
CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]
The Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has set aside the penalty under section 114(iii) of the Customs Act as it cannot be levied upon the appellant ...
![CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [Read Order]](https://images.taxscan.in/h-upload/2025/06/21/500x300_2051484-cestat-cestat-delhi-penalty-under-customs-act-taxscan.webp "CESTAT Sets aside Penalty under Customs Act for Assissiting Illegal Export when Confiscation of Exported Consignment Already set aside [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 printed without a certificate under Section 138C of the...
![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]")