DRI officers would be ‘Proper Officers’ under Customs: Delhi HC clarifies Jurisdiction Issue with SC ruling [Read Order]
In a recent ruling, the Delhi High Court clarified the implications of the Supreme Court’s Canon India judgment, holding that DRI officers qualify as...
![Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/gold-bare-site-img.jpg "Metal Lease Charges are Part of Transaction Value, Not Post-Import Interest: CESTAT Upholds Inclusion in Customs Valuation [Read Order]")
![CESTAT Orders Customs Duty Evader to Pay After Dept Made Bonafide Error in Not Applying Mandatory Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Customs-Duty.jpg "CESTAT Orders Customs Duty Evader to Pay After Dept Made Bonafide Error in Not Applying Mandatory Penalty [Read Order]")
![CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]](https://www.taxscan.in/wp-content/uploads/2025/01/CESTAT-CESTAT-Annual-Digest-2024-Annual-Digest-2024-CESTAT-Customs-TAXSCAN.jpg "CESTAT Annual Digest 2024: Indirect Tax Cases [Part 14]")
![Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Customs-duty-cannot-be-demanded-CESTAT-quashes-penalty-CESTAT-taxscan.jpg "Customs duty cannot be demanded jointly and severally: CESTAT quashes penalty u/s 114A [Read Order]")
No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) ruled that customs duty cannot be demanded on imported materials intended for manufacturing if they are...
![No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Customs-Duty-fire-accident-customs-duty-customs-duty-exemption-fire-accident-customs-duty-exemption-taxscan.jpg "No Customs Duty Demand on Materials Intended for Manufacturing when Destroyed by Fire Accident: CESTAT [Read Order]")
Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), in a recent ruling ordered revised customs duty assessment in a case of customs duty evasion involving the undervaluation of...
![Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CESTAT-Customs-Excise-Service-Tax-Appellate-Tribunal-CESTAT-delhi-Customs-Duty-Customs-Duty-Evasion-Fake-Invoices-Imported-Goods-TAXSCAN.webp "Customs Duty Evasion using Fake Invoices for Imported Goods: CESTAT Orders Revised Duty Assessment [Read Order]")
"Montanide ISA 206 VG" not Classifiable as Vaccine for Veterinary Medicines: CESTAT deletes Penalty on Bharat Biotech under Customs Act [Read Order]
The Bangalore Bench of Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that the Montanide ISA 206 VG is not classifiable as a vaccine for veterinary medicines and the...
![Montanide ISA 206 VG not Classifiable as Vaccine for Veterinary Medicines: CESTAT deletes Penalty on Bharat Biotech under Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/CESTAT-Customs-Bangalore-Customs-Act-Bharat-Biotech-Vaccine-Montanide-TAXSCAN.jpeg "Montanide ISA 206 VG not Classifiable as Vaccine for Veterinary Medicines: CESTAT deletes Penalty on Bharat Biotech under Customs Act [Read Order]")
Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD paid within 30 days of Receipt of SCN: CESTAT [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) held that Benefit of section 28(5) Of Customs Act available when reduced penalty of 15% of BCD amount was...
![Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD paid within 30 days of Receipt of SCN: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-Delhi-Show-Cause-Notice-BCD-penalty-Customs-penalty-taxscan.jpg "Benefit u/s 28(5) of Customs Act applicable if reduced Penalty of 15% of BCD paid within 30 days of Receipt of SCN: CESTAT [Read Order]")
Permissions Obtained for De-bonding Burnt Capital Goods under Customs Procedures Amid Riots, No Basis for Extended Limitation: CESTAT [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that the appellant had obtained permission for de-bonding the burnt capital goods under the...
![Permissions Obtained for De-bonding Burnt Capital Goods under Customs Procedures Amid Riots, No Basis for Extended Limitation: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Bangalore-Capital-Goods-Customs-Procedures-Customs-taxscan.jpg "Permissions Obtained for De-bonding Burnt Capital Goods under Customs Procedures Amid Riots, No Basis for Extended Limitation: CESTAT [Read Order]")
Relief to Reliance Brands, Advertising and Marketing Expenses for Sale of Post Import Goods not Includable in Value of Goods: CESTAT [Read Order]
The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) has held that expenses related to advertising and marketing are expenses are not includable in value of imported goods...
![Relief to Reliance Brands, Advertising and Marketing Expenses for Sale of Post Import Goods not Includable in Value of Goods: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Reliance-Brands-CESTAT-Delhi-advertising-and-marketing-tax-news-Taxscan.jpg "Relief to Reliance Brands, Advertising and Marketing Expenses for Sale of Post Import Goods not Includable in Value of Goods: CESTAT [Read Order]")