Courts: All CESTAT
5,560 articlesExcise Duty
Excise Duty
No Penalty for Unrecorded Finished Goods in Factory without Evidence of Clandestine Removal
Custom Duty
Custom Duty
Absence of Mensrea: Penalty Set Aside in Red Sanders Export Case
Custom Duty
Custom Duty
CESTAT deletes penalty as statement lacked corroboration & was insufficient to sustain penalty
Excise Duty
Excise Duty
Clandestine removal allegation based on certain statements untenable as cross-examination denied
Service Tax
Service Tax
CESTAT Sets Aside Service Tax Demand as it was Based Solely on Income Tax Form 26AS
Custom Duty
Custom Duty
Attempt to smuggle gold is liable for absolute confiscation
Custom Duty
Custom Duty
Regulation 10(n) not mandate Customs Broker to physically verify address correctness
Custom Duty
Custom Duty
Burden to demonstrate dispatch of order by speed post with acknowledgment lies with revenue
Custom Duty
Custom Duty
CESTAT Chennai Reduces Fine in Kiwi Fruit Re-export Delay Case
Service Tax
Service Tax
Royalty is a regulatory fee & not a consideration & is not compensatory in nature
Custom Duty
Custom Duty
CESTAT Grants CVD Refund Despite Minor Procedural Issues
Custom Duty
Custom Duty
Appellant’s Credibility Prevails Despite Vendor’s Pricing Discrepancy: CESTAT Chennai
Custom Duty
Custom Duty
No Redemption Fine & Penalty if Customs Notification Compiled: CESTAT Kolkata
Custom Duty
Custom Duty
