Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Extended Limitation under Section 73(1) Cannot Be Invoked Without Mens Rea: CESTAT Delhi
DFIA licence benefit allowed as epoxy resin imported was an impregnation resin
Silk fabric excluding Noil Silk is classifiable under CTH 5007 2090 and not under 5007 1000
Refund Barred by Limitation When Bill Not Provisionally Assessed: CESTAT Mumbai
Transaction Value Must Prevail for Export Duty – Moisture Content Can’t Alter Valuation: CESTAT Hyderabad
Clerical Mistake in Export Shipping Bills Not Grounds for Confiscation
CESTAT Upholds Service Tax Demand Due to ITR-ST-3 Mismatch
Additional duty of customs u/s. 3(1) leviable on imported natural rubber
CESTAT Allahabad Quashes Confiscation of Dry Dates for Lack of Proof of Foreign Origin
FOB Value Not to Be Treated as Cum-Duty for Export Duty Assessment
CESTAT Quashes Penalty for Technical Breach of Customs Exemption Rules
CESTAT Remands Software Import Duty Case Over Importer Identity & Payment
Customs must substantiate classification with test reports & technical evidence, not assumptions
IGST at 12% Confirmed for Diagnostic and Laboratory Reagents by CESTAT
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.
