Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Re-determination of value resorting to rule 7 of Customs Valuation Rule justified
Revocation of customs broker license upheld for facilitating fraudulent exports
Steel balls classifiable under Chapter Heading 8482
Security Deposit Forfeiture justified for Customs Broker’s Failure to Proactively Fulfill Obligations
Revocation of customs broker license unjustified as suspension for two years enough
No customs duty demand on import of Antique Finished Rifles without verifying FSL Report
Procedural Lapse Shouldn’t Hinder Customs Duty Benefit: CESTAT Kolkata
No Grounds for Suspending Customs Broker License Without Deliberate Duty Evasion
Transaction value can be rejected only on extraordinary or special reasons & considerations
Time limit for claiming refund not applicable when Service Tax paid erroneously
CESTAT allows benefit of exemption under Notification 102/2007-Cus., even without endorsement
Rejecting Transaction Value Based on Assumption Contrary to Customs Act Section 14 & Valuation Rules 8
CESTAT Set Asides Confiscation of Gold Biscuits for Lack of Illegal Smuggling evidence
CENVAT Credit Disallowance: CESTAT Mumbai Directs Re-adjudication
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.
