Courts: All CESTAT
Read latest CESTAT judgments and orders on Customs, Central Excise and Service Tax, including classification, valuation, CENVAT credit, refunds and demands.
Viewing card inserted into set top box is classifiable under CTI 8523 52 90
Confiscation not justified as non-filing Ex-Bond BoE for clearance from warehouse to SEZ mere procedural lapse
Foreign Currency Not Baggage; Orders Release, Reduces Penalty: CESTAT Ahmedabad
Sugar invert syrup is not leviable to excise duty since department failed to prove its marketability
Loss on foreign currency derivative transaction and exchange rate difference allowed as expense
No concessional rate benefit on import of rectangular shape gold bars as serial numbers not engraved
Penalty u/s. 117 of Customs Act imposed on courier agency for lack of due diligence
CESTAT Mumbai Remands CENVAT Credit Eligibility Case of Hawkins Cookers
Penalty u/s. 112 of Customs Act quashed as appellant’s role in over-invoicing not proved with corroborative evidence
Penalty u/s. 112(b)(i) of Customs Act quashed as no evidence established that gold bars were smuggled
Shore tank quantity to be considered for levy of customs duty in case of bulk liquid cargo
CESTAT Overturns ₹15 Lakh Customs Seizure due to contradictory timings & location
CESTAT Allows SAD Refund Despite Invoice Endorsement Failure
CENVAT to be reversed as per rule 6(3) of CCR for common input services used for taxable and exempt service
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.
