![‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110859-mandatory-element-imposing-penalty-114-144aa-customs-act-cestat-taxscan.webp "‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]")
‘Knowledge’ is Mandatory Element for Imposing Penalty u/s 114 and 114AA of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal, Ahmedabad (CESTAT) set aside penalties imposed under Section 114 and Section 114AA of the...
![₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]](https://images.taxscan.in/h-upload/2025/11/22/250x150_2107347-customer-broker-challenge-allahabad-hc-taxscan.webp "₹17.7 Crore Penalty on Customs broker Challenge Rejected: Allahabad HC Directs Broker to Avail Appeal [Read Order]")
![CESTAT Remands Customs Penalty Case Over Gold Jewellery Diversion, Cites Non-Disclosure of Documents and Contradictory Findings [Read Order]](https://images.taxscan.in/h-upload/2025/11/18/250x150_2106289-gold-jewellery-taxscan.webp "CESTAT Remands Customs Penalty Case Over Gold Jewellery Diversion, Cites Non-Disclosure of Documents and Contradictory Findings [Read Order]")
![Unauthorized Benami Shipping Bills: CESTAT Upholds Rs. 10 Lakh penalty against Custom Broker [Read Order]](https://images.taxscan.in/h-upload/2025/11/15/250x150_2105465-client-documents-taxscan.webp "Unauthorized Benami Shipping Bills: CESTAT Upholds Rs. 10 Lakh penalty against Custom Broker [Read Order]")
![Delhi HC Rejects Customs’ Plea to Enhance Penalty in Red Sandalwood Export Case, Cites Limited Role of Freight Forwarder [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/250x150_2094230-red-sandalwood-taxscan.webp "Delhi HC Rejects Customs’ Plea to Enhance Penalty in Red Sandalwood Export Case, Cites Limited Role of Freight Forwarder [Read Order]")
Customs cannot Confiscate Already Exported CD-ROMs with Inflated Freight on Board Value: CESTAT quashes ₹25L Penalty u/s 114 [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a penalty of ₹25,00,000 imposed by the Commissioner of Customs under section 114 of the Customs...
![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/2025/07/28/500x300_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]")
![CESTAT Weekly Round-Up [Mar 03 to Mar 08, 2025]](https://www.taxscan.in/wp-content/uploads/2025/03/CESTAT-Weekly-Round-Up-CESTAT-Weekly-Round-Up-CESTAT-Weekly-Round-Up-2025-Weekly-Round-Up-2025-taxscan.jpg "CESTAT Weekly Round-Up [Mar 03 to Mar 08, 2025]")
Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]
The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) recently held that a penalty cannot be imposed if there is no customs violation. It observed that the export...
![Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Foreign-Remittance-Penalty-Customs-Clearance-taxscan.jpg "Export Proceeded after Customs Clearance and Receival of Foreign Remittance: CESTAT quashes Penalty u/s 114 [Read Order]")
![Goods wrongly loaded could not be Exported without clearance by Customs: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-Goods-wrongly-loaded-Customs-taxscan.jpg "Goods wrongly loaded could not be Exported without clearance by Customs: CESTAT [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 11]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-Indirect-Tax-Cases-Part-11-Indirect-Tax-Cases-taxscan.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 11]")
Failure to File Transshipment Bill Deemed a Technical Lapse: CESTAT overturns Duty Demand and Penalties as unjustified [Read Order]
The Mumbai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that failure to file a transshipment bill was deemed a technical lapse and does not justify imposing duty...
![Failure to File Transshipment Bill Deemed a Technical Lapse: CESTAT overturns Duty Demand and Penalties as unjustified [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Mumbai-Failure-to-File-Transshipment-Bill-File-Transshipment-Bill-Transshipment-Bill-taxscan.jpg "Failure to File Transshipment Bill Deemed a Technical Lapse: CESTAT overturns Duty Demand and Penalties as unjustified [Read Order]")