![Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120264-customs-fails-disclose-method-adopted-redetermine-confiscated-goods-value-taxscan.webp "Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]")
Customs Fails to Disclose Method Adopted to Redetermine Confiscated Goods Value: CESTAT Remands Matter for Revaluation [Read Order]
The Customs, Excise and Services Tax Appellate Tribunal (“CESTAT”) notes that the customs department has failed to disclose the method adopted to...
![Interest on TDS/VAT/Royalty Not allowable for Deduction as it is a Statutory Expenditure: ITAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/250x150_2120250-interest-tds-vat-royalty-not-allowable-deduction-statutory-expenditure-itat-taxscan.webp "Interest on TDS/VAT/Royalty Not allowable for Deduction as it is a Statutory Expenditure: ITAT [Read Order]")
![No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/250x150_2120246-service-tax-blasting-road-works-registration-tax-payable-taxscan.webp "No Service Tax on Blasting & Quarrying for Road Works: CESTAT says Registration not required when No Tax Payable [Read Order]")
![None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/250x150_2120238-hearing-multiple-notices-chhattisgarh-hc-quash-personal-penalty-under-gst-taxscan.webp "None appeared for Hearing Despite Multiple Notices: Chhattisgarh HC Refuses to Quash ₹1.37 Cr Personal Penalty under GST [Read Order]")
Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]
The Calcutta High Court has held that a seizure memo under Section 110(1) of the Customs Act, 1962 cannot be treated as invalid merely because it does not contain elaborate or detailed reasons when...
![Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120234-calcutta-high-court-betel-nut-betel-nut-smuggling-smuggling-case-smuggling-seizure-memo-betel-nut-smuggling-calcutta-high-court-ruling-taxscan.webp "Betel Nut Smuggling: Calcutta HC Holds Seizure Memo not Invalid for Lack of Detailed Reasons when Prima Facie Grounds Exist [Read Order]")
'Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir' Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]
In a recent ruling, the Orissa High Court held that a service tax demand issued against a deceased person is not valid in law, and that the term “agent” under Section 65(7) of the Finance Act, 1994...
![Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120220-agent-us-657-not-equivalent-to-legal-heir-status-orissa-hc-rules-service-tax-against-dead-person-not-tenable-in-eye-of-law-taxscan.webp "Agent’ u/s 65(7) Not Equivalent to ‘Legal Heir Status: Orissa HC Rules Service Tax against Dead Person Not Tenable in Eye of Law [Read Order]")
Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that service tax demand cannot be raised merely based on differences in accounting records unless the...
![Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120218-service-tax-demand-taxscan.webp "Service Tax Demand Cannot be Raised Merely on Accounting Differences Without Identifying Taxable Service: CESTAT [Read Order]")
DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification]
The Directorate General of Foreign Trade (DGFT) has issued a public notice dated 09 January 2026, introducing changes to the format of the Electronic Bank Realisation Certificate (e-BRC) required to...
![DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120216-dgft-mandates-inclusion-gstin-gst-invoice-details-amended-e-brc-taxscan.webp "DGFT Mandates Inclusion of GSTIN and GST Invoice Details in Amended e-BRC for Exporters [Read Notification]")
FinMin Amalgamates 20 RRBs into 8 Consolidated Entities in 6 States under Union Bank, PNB, SBI, BoB, Canara & Indian Bank [Read Notification]
The changes are slated to streamline the regional banking sector across the 6 states and strengthen credit delivery. The Department of Financial Services of the Ministry of Finance has notified...
![FinMin Amalgamates 20 RRBs into 8 Consolidated Entities in 6 States under Union Bank, PNB, SBI, BoB, Canara & Indian Bank [Read Notification]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120217-union-bank-punjab-national-bank-state-bank-of-india-bank-of-baroda-canara-bank-regional-rural-banks-indian-bank-rrb-amalgamation-2025-pnb-rrb-amalgamation-sbi-rrb-merger-union-bank-rrbs-taxscan.webp "FinMin Amalgamates 20 RRBs into 8 Consolidated Entities in 6 States under Union Bank, PNB, SBI, BoB, Canara & Indian Bank [Read Notification]")
SCN & Adjudication Order Not Properly Served, Returned “Unclaimed”: CESTAT Sets Aside Service Tax Demand [Read Order]
The Mumbai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) ruled that a service tax demand cannot be sustained when the department fails to prove proper delivery of the...
![SCN & Adjudication Order Not Properly Served, Returned “Unclaimed”: CESTAT Sets Aside Service Tax Demand [Read Order]](https://images.taxscan.in/h-upload/2026/01/17/500x300_2120214-scn-adjudication-order-not-properly-served-returned-unclaime-cestat-sets-aside-service-tax-demand-taxscan.webp "SCN & Adjudication Order Not Properly Served, Returned “Unclaimed”: CESTAT Sets Aside Service Tax Demand [Read Order]")