Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Availing Carnet De Passage benefit by mis-declaring purpose of export of Ferrari Motor Car unjustified: CESTAT Bangalore
Penalty alleging foreign origin gold set aside as documents not examined by department: CESTAT Hyderabad
Payment of management & license fee not relatable to imported goods not includible in transaction value
Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars was set aside on failure to prove defacement
Import of old and used worn clothing articles without valid specific license unjustified: CESTAT Kolkata
Goods classified under CTH 6304 as can be sold in market as bed sheet: CESTAT Kolkata
Allegation of mis-declaration without challenging transaction value untenable: CESTAT Mumbai
Classification of “Motor Controllers” should be under CTH 8503 0090 as “Parts of Electric Motors” for Import Valuation
Import benefit extended to DLP data projectors with video port as classified under CTH 8528 6100: CESTAT Bangalore
Penalty u/s. 114 imposable on custom broker and intermediary for not fulfilling KYC requirement: CESTAT Kolkata
Price cannot be enhanced merely on the basis of DGOV circular: CESTAT Ahmedabad
Differential duty demand confirmed as brush cutter mis-declared as power operated reapers: CESTAT Bangalore
Notification granting SAD exemption doesn’t require declaration of MRP in Bill of Entry: CESTAT Bangalore
Wood roughly squared & not further manufactured classifiable under heading 4403.99: CESTAT Ahmedabad
All CESTAT brings together judgments and orders of the Customs, Excise and Service Tax Appellate Tribunal from benches across India. Decisions cover Customs, Central Excise and Service Tax disputes involving classification, valuation, exemptions, CENVAT credit, refunds, demands, limitation, penalties, confiscation and other indirect-tax matters. Importers, exporters, manufacturers, businesses, advocates and indirect-tax professionals can use this consolidated TaxGuru archive to research CESTAT precedents across benches. Individual CESTAT bench categories are also available for bench-specific decisions.
