Courts: All CESTAT
5,560 articlesCustom Duty

Custom Duty
Customs broker not obliged to do physical address verification of exporter
Excise Duty

Excise Duty
Area-based exemption available based on substitution undertaken vide notification 34/2005 dated 30.09.2005
Service Tax

Service Tax
Service Tax is not payable on liquidated damages
Excise Duty

Excise Duty
Doctrine of bar of unjust enrichment not applicable as sufficiently proved that excess duty not passed on
Excise Duty

Excise Duty
Exemption benefit not deniable based on Doctrine of Substantial Compliance
Service Tax

Service Tax
Service Tax not leviable on Incentives for achieving Sales Targets
Custom Duty

Custom Duty
Section 112(b)(ii) of Customs Act – Mens rea important for imposing penalty
Excise Duty

Excise Duty
No restriction on utilization of Cenvat credit during default period: CESTAT Kolkata
Custom Duty

Custom Duty
Good cannot be treated as smuggled Merely for foreign origin of goods
Service Tax

Service Tax
Service Tax cannot be demanded from Service provider if recipient paid the same
Custom Duty

Custom Duty
CHA Licence cannot be revoked if No Explicit Findings that CHA Abetted in Contravening Customs Act Provisions
Custom Duty

Custom Duty
In case of port shift custom duty already paid at earlier port needs to be refunded
Custom Duty

Custom Duty
Goods seized for Undervaluation – CESTAT relaxes conditions for release
Service Tax

Service Tax
