![Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/02/Tribunal-Not-Competent-Tribunal-Not-Competent-to-Remand-Matter-Remand-Matter-Matter-Back-to-Authority-CESTAT-Remand-Matter-Back-to-Authority-taxscan3397.jpg "Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]")
Tribunal Not Competent to Remand Matter Back to Authority other than one which passed Order : CESTAT [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that the tribunal lacks the authority to change the show...
![CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]](https://www.taxscan.in/wp-content/uploads/2025/02/CESTAT-Excise-and-Customs-CESTAT-judgments-CESTAT-tax-news-TAXSCAN.jpg "CESTAT Weekly Round-Up [Feb 03 to Feb 07, 2025]")
![Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Export-of-Counterfeit-Counterfeit-Customs-Act-CESTAT-Allahabad-Taxscan.jpg "Export of Counterfeit VimalGutkha in Violation of Customs Act: CESTAT Reduces Penalty to ₹10 Lakh [Read Order]")
![Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found in Export Proceeds Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Delhi-High-Court-Writ-petition-FEMA-violation-Customs-Act-Defreezing-bank-accounts-taxscan.jpg "Delhi HC grants Writ Petition for Defreezing Bank Account, No Violation of FEMA or Customs Act Found in Export Proceeds Transaction [Read Order]")
![No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/CESTAT-Hazardous-Materials-import-Statutory-provisions-Pollution-regulations-taxscan.jpg "No violation of Statutory Provisions in Import of Hazardous Materials: CESTAT sets aside Penalty u/s 114 AA [Read Order]")
Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]
The Delhi bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) ruled that imported goods cannot be confiscated under Section 111(m) of the Customs Act, 1962 for wrong...
![Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-Delhi-Importe-Goods-Imported-Goods-Cannot-be-Confiscated-Section-111m-of-the-Customs-Act-Taxscan.jpg "Imported Goods cannot be Confiscated u/s 111(m) for Wrong Classification or Ineligible Exemption Claim: CESTAT [Read Order]")
CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]
The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty levied on the misdeclaration of goods in order to avail ineligible drawback. The Appellant...
![CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/CESTAT-CESTAT-upholds-Penalty-ineligible-drawback-CESTAT-updates-Customs-TAXSCAN.jpg "CESTAT upholds Penalty levied on misdeclaration of goods in order to avail ineligible drawback [Read Order]")
Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]
The Ahmedabad bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that penalty under section 114 AA of Customs Act, 1962 is not imposable unless mens rea is...
![Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Ahmedabad-Penalty-under-section-114-AA-Customs-penalty-Mens-rea-taxscan.jpg "Penalty u/s 114 AA of Customs Act not imposable unless Mens rea is established beyond doubt: CESTAT [Read Order]")
Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]
The Ahmedabad bench of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) imposed a penalty under Section 114AA of the Customs Act, 1962, for misclassifying goods and fraudulently...
![Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Customs-CESTAT-Imposes-Penalty-TAXSCAN.jpg "Misclassifying Goods and Fraudulently Availing benefit of License: CESTAT imposes Penalty u/s 114 AA of Customs Act [Read Order]")
Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]
A single member bench of CESTAT ( Customs Excise & Service Tax Appellate Tribunal ) has held that the wrong mentioning of country of origin would not amount to misdeclaration unless men rea is...
![Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/CESTAT-CESTAT-Ahmedabad-Penalty-Mens-rea-TAXSCAN.jpg "Penalty under Section 114AA cannot be Imposed unless Mens Rea is established beyond doubt: CESTAT [Read Order]")
![Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/CESTAT-Bills-of-Entry-cestat-kolkata-canned-pineapple-TAXSCAN.jpg "Canned pineapple Slices Fall under CTH of Fresh Or Dried Fruit: CESTAT [Read Order]")
Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]
The Delhi Bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) upheld the Penalty under section 114 AA of the Customs Act, 1962 as there was a huge difference in the actual value...
![Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Declaration-value-CESTAT-upholds-Penalty-Customs-Act-CESTAT-CESTAT-News-Excise-Customs-Service-Tax-Tax-News-TAXSCAN.jpg "Huge Difference in Actual Value of Identical Goods imported and Chinese Customs Declaration value: CESTAT upholds Penalty u/s 114 AA of Customs Act [Read Order]")