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![CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]](https://images.taxscan.in/h-upload/2025/09/01/500x300_2082911-penalty-combine-trading-taxscan.webp "CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]")
CESTAT Confirms Penalty on Combine Trading for Under-Valuation and False Invoices in Glass Imports [Read Order]
The New Delhi Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has confirmed the penalty on Combine Trading Company and its associated...
![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/2025/07/28/250x150_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]](https://images.taxscan.in/h-upload/2025/07/09/250x150_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]](https://images.taxscan.in/h-upload/2025/07/08/250x150_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]](https://images.taxscan.in/h-upload/2025/06/29/250x150_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]")
![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]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Allahabad has emphasised that confessions made under Section 108 of the Customs Act are not sufficient to convict individuals in...
![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]")