Courts: CESTAT Kolkata
Find latest CESTAT Kolkata judgments and orders on Customs, Central Excise and Service Tax covering classification, valuation, exemptions, CENVAT credit, refunds, demands and penalties.
Recovery proceedings by Customs authority untenable without cancellation of MEIS license by DGFT
Smugglers Merely Carried Gold, Not Beneficiaries – CESTAT Lowers Penalty to ₹1 Lakh Each
F-Card Revocation Not Sustainable Without Charges Against Customs Broker Firm
Clandestine removal cannot be proved on the basis of loose sheets and pocket dairy
Penalty u/s 112(a) and 112(b) for smuggling of 3kg gold concealed in shoes via Airport Staff reduced from Rs. 30L to Rs. 10L
CESTAT Quashes 26AS based Service Tax Demand as Recipient Paid Under RCM
Charge of violation of regulation against customs broker cannot sustain post relinquishment of goods by importer
No Proof of Smuggling Knowledge: CESTAT Quashes Transporter’s Confiscation & Penalty
Gold Smuggling Penalty Set Aside by CESTAT Kolkata, Evidence Lacking
Quicklime with purity of Calcium Oxide less than 98% is classifiable under CTH 2522 1000
Service tax not leviable on receipt of Licensing Fee from mobile towers: CESTAT Kolkata
No Service Tax on Hostel Fees Received for Non-Residential Courses in Coaching Institute: CESTAT
No Proof of Misdeclaration/Overvaluation: Penalty on Diamond Firm Director quahed
Service Tax Not Applicable on Club Ads in Souvenirs or Premises
CESTAT Kolkata judgments and orders deal with appellate disputes under Customs, Central Excise and Service Tax legislation. This TaxGuru page brings together CESTAT Kolkata case laws concerning customs classification and valuation, imports and exports, exemption notifications, CENVAT credit, refunds, service tax, duty demands, limitation, interest, penalties, confiscation and other indirect tax matters. Importers, exporters, manufacturers, businesses, Chartered Accountants, advocates and tax professionals can use this page to research Tribunal decisions and identify precedents relevant to their disputes. The collection includes current Customs decisions as well as important legacy Central Excise and Service Tax case law that may remain relevant to pending proceedings. TaxGuru maintains this dedicated CESTAT Kolkata category to provide convenient access to recent and earlier Tribunal judgments and to help readers follow developments in Customs and indirect tax litigation.
