![Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VI]](https://images.taxscan.in/h-upload/2025/07/16/500x300_2064378-tax-digest-taxscan.webp "Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VI]")
Half Yearly Tax Digest 2025: Supreme Court and High Court Cases [Part VI]
This Half Yearly Digest analytically summarises all the Supreme Court and High Court Tax Decisions in the First Half of 2025, as reported at...
![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]")
![Standard Form for Waiver of SCN and Personal Hearing Not a Substitute for Statutory Obligation: Delhi HC rules Seizure Without SCN Illegal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Delhi-High-Court-SCN-SCN-Illegal-taxscan.jpg "Standard Form for Waiver of SCN and Personal Hearing Not a Substitute for Statutory Obligation: Delhi HC rules Seizure Without SCN Illegal [Read Order]")
![Affidavit Filing by Commissioner of Customs Doesnt Prevent Lower-Ranked Officer from Issuing and Adjudicating SCN: Delhi HC dismisses Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-high-court-Delhi-HC-dismisses-Petition-Customs-Act-tax-news-taxscan.jpg "Affidavit Filing by Commissioner of Customs Doesnt Prevent Lower-Ranked Officer from Issuing and Adjudicating SCN: Delhi HC dismisses Petition [Read Order]")
Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Hyderabad Bench held that the Adjudicating Authority lacks jurisdiction when no show cause notice ( SCN ) is issued under Section...
![Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Hyderabad-Customs-Act-Adjudicating-Authority-SCN-taxscan.jpg "Adjudicating Authority lacks Jurisdiction when no SCN is issued u/s 124 of Customs Act: CESTAT [Read Order]")
Export attempt of 19650 kg Red Sanders in Violative of FTP: CESTAT sets aside Penalty on Customs Broker in absence of Mensrea
In a recent judgement, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside the penalty under the Customs Act, 1962 which was imposed on the Customs Broker....
No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]
The Delhi High Court has held that there is no provision for pre-notice consultation on Customs Show Cause Notice (SCN) issued under section 124 of the Customs Act, 1962 read with Rule 16A of...
![No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/No-provision-Pre-Notice-consultation-Customs-SCN-issued-Customs-Act-Delhi-HC-Writ-Petition-TAXSCAN.jpg "No provision to Pre Notice consultation on Customs SCN issued u/s 124 of Customs Act: Delhi HC Dismisses Writ Petition [Read Order]")
Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), slammed the Customs Department as the confiscation of immovable property was made without valid notice under the...
![Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Confiscation-Confiscation-of-Immovable-Property-Immovable-Property-Notice-taxscan.jpg "Confiscation of Immovable Property without Notice Compromises Integrity of Adjudication Process: CESTAT slams Customs Dept [Read Order]")
Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), held that the Prior knowledge about mis-declared description before filing bills of entry necessary to establish...
![Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Mis-declared-Description-Bills-of-Entry-Customs-Broker-CESTAT-TAXSCAN.jpg "Prior Knowledge about Mis-declared Description before filing Bills of Entry Necessary to Establish Complacency of Customs Broker: CESTAT [Read Order]")
![CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/CESTAT-Penalty-Customs-Act-Independent-Corroborative-Evidence-Corroborative-Evidence-Customs-Excise-Service-Tax-taxscan.jpg "CESTAT quashes Penalty under Customs Act on absence of Independent Corroborative Evidence [Read Order]")
Gold Smuggling Case against Five Sri-Lankan Nationals: Madras HC rejects Plea for Release of Goods [Read Order]
The Madras High Court has recently disposed of the Writ Petition to release goods of Ishak on behalf of the Sri-Lankan Nationals whose goods were seized by the Chennai Air Customs Officers at Chennai...
![Gold Smuggling Case against Five Sri-Lankan Nationals: Madras HC rejects Plea for Release of Goods [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Gold-Smuggling-Case-Madras-HC-TAXSCAN.jpg "Gold Smuggling Case against Five Sri-Lankan Nationals: Madras HC rejects Plea for Release of Goods [Read Order]")