Case Digest on Rulings Related to Customs Duty Exemptions
Customs duty exemptions are a cornerstone of trade policy. They aim to foster economic growth by reducing or waiving import taxes on specific goods....
![Use of r-DNA Technology in Manufacturing of Diabetes Insulin amounts to A Mono Component Insulin: CESTAT allows Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/CESTAT-Chennai-Customs-Excise-Service-Tax-Appellate-Tribunal-Customs-Customs-Duty-TAXSCAN.jpg "Use of r-DNA Technology in Manufacturing of Diabetes Insulin amounts to A Mono Component Insulin: CESTAT allows Customs Duty Exemption [Read Order]")
![Customs Duty payable by Owner with Interest on Confiscated Goods despite Payment of Redemption Fine: Supreme Court [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2024/07/Supreme-Court-Customs-Duty-Confiscated-Goods-Redemption-Fine-pay-customs-duty-with-fines-taxscan.jpg "Customs Duty payable by Owner with Interest on Confiscated Goods despite Payment of Redemption Fine: Supreme Court [Read Judgement]")
Non furnishing of Bond as per Amendment of Customs Notification not amounts to Mis Declaration: CESTAT sets aside Demand of Interest and Penalties [Read Order]
The Chennai bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) Non has held that non-furnishing of bond as per amendment of customs notification does not amount to...
![Non furnishing of Bond as per Amendment of Customs Notification not amounts to Mis Declaration: CESTAT sets aside Demand of Interest and Penalties [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-CESTAT-Chennai-Customs-duty-Customs-Notification-Amendment-taxscan.jpg "Non furnishing of Bond as per Amendment of Customs Notification not amounts to Mis Declaration: CESTAT sets aside Demand of Interest and Penalties [Read Order]")
No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]
The Bangalore bench of the Customs Excise & Service Tax Appellate Tribunal ( CESTAT ) held that no penalty under the Customs Act, 1962 is imposable on the licensee of a duty-free shop in the...
![No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/CESTAT-Bangalore-CESTAT-No-Penalty-for-Duty-Free-Licensee-Tax-Evasion-Penalties-in-Customs-Law-Duty-Free-Tax-Laws-and-Penalties-Taxscan.jpg "No Penalty under Customs Act imposable on Licensee of Duty-Free Shop in absence of suppression of fact to Evade Tax: CESTAT [Read Order]")
Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]
The Mumbai bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) granted relief to Huawei Telecommunications by quashing the customs duty demand on the import of interface cards...
![Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Relief-to-Huawei-CESTAT-Quashes-Customs-Duty-Demand-Import-of-Interface-Cards-Interface-Cards-Customs-Duty-Demand-Excice-and-Customs-Import-Classification-TAXSCAN.jpg "Relief to Huawei: CESTAT Quashes Customs Duty Demand on Import of Interface Cards on ground of Proper Classification [Read Order]")
‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]
The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that the interface cards used in the cloud engine switch providing the function of data packet processing and...
![‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Interface-Cards-Cloud-Engine-Switches-Optical-Transport-Network-CESTAT-Excise-and-Customs-classifications-TAXSCAN.jpg "‘Interface Cards’ used in Cloud Engine Switches are Classifiable under ‘Optical Transport Network’: CESTAT [Read Order]")
Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]
The Mumbai bench of Customs, Excise and Service Tax Appellate Tribunal quashed the appeal by the Commissioner of Customs, Air Special Cargo (The Appellant) demanding Customs Duty and Penalty for...
![Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Demand-of-Customs-Duty-Demand-verification-of-burden-of-proof-Customs-Duty-CESTAT-allegation-of-smuggling-of-computer-parts-taxscan.jpg "Demand of Customs Duty after Verification of Burden of Proof: CESTAT quashes Allegation of Smuggling of Computer Parts [Read Order]")
CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]
The Chandigarh bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) quashed the Customs duty demand on the seizure of gold under section 28 of the Customs Act,1962 on the ground...
![CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/CESTAT-Quashes-Customs-Duty-Demand-Seizure-of-Gold-show-cause-notice-Customs-Act-Improper-Issuance-taxscan.jpg "CESTAT Quashes Customs Duty Demand on Seizure of Gold u/s 28 of Customs Act on ground of Improper Issuance of SCN [Read Order]")
Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), allowed customs duty exemption and observed that the Test Report of any random sample of Coking Coal sent by...
![Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Test-Report-of-Random-Sample-of-Coking-Coal-Test-Report-Coking-Coal-CESTAT-allows-Customs-Duty-Exemption-CESTAT-Customs-Duty-Exemption-Customs-Duty-Coal-taxscan-.jpg "Test Report of Random Sample of Coking Coal sent by Customs Dept cannot be Relied: CESTAT allows Customs Duty Exemption [Read Order]")