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Cestat judgments

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Analysis of Notifications and Circulars for Week ending 13th April 2025

CA, CS, CMA : A summary of key updates for Income Tax, GST, RBI, and legal matters issued from April 7-13, 2025, including exemptions, tax forms...

April 15, 2025 4935 Views 0 comment Print

No Service Tax payable on freight margin recovered from customer in case of outbound shipments

Service Tax : Understand the CESTAT Ahmedabad ruling in Vishal Tansukhbhai Gohel vs Commissioner of Central Excise & ST. No service tax on freig...

May 30, 2024 1719 Views 0 comment Print

No Service Tax on CHA’s Reimbursable Expenses: CESTAT Ahmedabad

Service Tax : CESTAT Ahmedabad ruling in Shakti Enterprise vs Commissioner of Central Excise & ST clarifies that CHA's reimbursable expenses are...

December 8, 2023 1896 Views 0 comment Print

CESTAT Imposes Penalty on Commissioner for Non-Compliance

Custom Duty : CESTAT, Allahabad penalizes Commissioner for delaying Tribunal order implementation. Rs. 2,00,000 penalty imposed, and contempt pr...

December 3, 2023 1407 Views 0 comment Print

Taxability of Corporate Guarantee: CESTAT’s Verdict Challenged in SC

Service Tax : Dive into the legal battle over corporate guarantees' taxability as Business Auxiliary Service. Explore the CESTAT's decision, the...

November 22, 2023 1161 Views 0 comment Print


Latest News


CESTAT e-Filing Software User Manual

CA, CS, CMA : CESTAT e-Filing Software User Manual explains about New User Registration, User Home Page Navigation, Filing,  (Petition/Appeal) ...

March 9, 2023 3546 Views 0 comment Print

E-Compendium of CESTAT Case Laws – Pro – Revenue

Goods and Services Tax : This is the fourth year since the introduction of GST in July, 2017. Despite a sizeable liquidation of appeals under the Sabka Vis...

May 18, 2021 2457 Views 0 comment Print

Govt approves creation of six new Benches of CESTAT

Excise Duty : The Union Cabinet today gave its approval for setting up six additional Benches of the Customs, Excise and Service Tax Appellate T...

October 18, 2013 1316 Views 0 comment Print

Tribunal directed JetLite to pay Rs 100 crore as a pre-deposit on a service tax dispute

Service Tax : The Customs, Excise & Service Tax Appellate Tribunal has directed JetLite (formerly Sahara Airlines Ltd) to pay Rs 100 crore (Rs 1...

July 2, 2010 534 Views 0 comment Print

Can a CESTAT Member who has not completed probation can be relived from his duty without assigning any reason?

Excise Duty : RECENTLY the President of India was pleased to discharge Hon'ble member of the CESTAT Mr. PK Das, just a day before he was to comp...

December 3, 2009 3145 Views 0 comment Print


Latest Judiciary


Refund directed to consumer welfare fund by brushing aside CA certificate untenable

Custom Duty : Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bil...

April 23, 2025 18 Views 0 comment Print

Customs Officer not empowered to re-determine FOB Value of goods: CESTAT Delhi

Custom Duty : CESTAT Delhi held that no stranger to the contract of sale including the Customs officer has any right to re-determine the FOB val...

April 21, 2025 231 Views 0 comment Print

Jewelry Worn or Concealed by Person Arriving in India Covered under Baggage Rules, Not Customs Act

Custom Duty : CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 he...

April 21, 2025 3219 Views 0 comment Print

Interest u/s. 50 of CGST Act applies on delayed payment of IGST in course of import

Custom Duty : CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on dela...

April 21, 2025 270 Views 0 comment Print

Financer Not Liable for Import Undervaluation Penalty Without Proven Involvement: CESTAT Kolkata

Custom Duty : CESTAT Kolkata sets aside penalty on Rakesh Magoo, citing lack of evidence and violation of natural justice in customs undervaluat...

April 19, 2025 111 Views 0 comment Print


Latest Notifications


CESTAT Virtual Hearings & Procedures

Custom Duty : Read Notification No. 02/2023 from CESTAT, New Delhi, introducing virtual hearings. Learn about the procedure, technical requireme...

September 21, 2023 2232 Views 0 comment Print

Selection for the posts of Member, Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Goods and Services Tax : Applications are being invited for 2 anticipated vacancies of Member (Technical) and 4 anticipated vacancies of Member (Judicial) ...

February 3, 2023 3009 Views 0 comment Print

Procedure for Physical Hearing of Appeals by CESTAT

CA, CS, CMA : Representations have been received from the Bar Associations requesting for physical hearing of appeals. As there is improvement i...

November 15, 2021 3303 Views 0 comment Print

Benches of Tribunal must strictly adhere to period of limitation prescribed by SC

Custom Duty : F No. 01(05)/Circular/CESTAT/2021 Customs, Excise and Service Tax Appellate Tribunal West Block No. 2, R.K. Puram, New Delhi-11006...

July 26, 2021 1644 Views 0 comment Print

Procedure For E-Hearing of Appeals by CESTAT

Goods and Services Tax : Representations have been received from the Bar Associations at Mumbai, Bangalore, Ahmedabad, Chandigarh and Hyderabad Benches of ...

August 10, 2020 6084 Views 0 comment Print


Latest Posts in Cestat judgments

Refund directed to consumer welfare fund by brushing aside CA certificate untenable

April 23, 2025 18 Views 0 comment Print

Thus, it is evident that the appellant had not passed the burden of duty to the customers in respect of the duty paid on the 4 Bills of Entry and was shown as recoverable from the customs department.

Customs Officer not empowered to re-determine FOB Value of goods: CESTAT Delhi

April 21, 2025 231 Views 0 comment Print

CESTAT Delhi held that no stranger to the contract of sale including the Customs officer has any right to re-determine the FOB value. The Customs Act and Rules cannot be applied to re-determine the FOB value. Accordingly, appeal allowed and order set aside.

Jewelry Worn or Concealed by Person Arriving in India Covered under Baggage Rules, Not Customs Act

April 21, 2025 3219 Views 0 comment Print

CESTAT Chennai held that jewelry worn or concealed on person arriving in India from abroad is covered under Baggage Rules, 2016 hence there cannot be presumption that it is covered under the Customs Act, 1962.

Interest u/s. 50 of CGST Act applies on delayed payment of IGST in course of import

April 21, 2025 270 Views 0 comment Print

CESTAT Delhi held that interest as per section 50 of the Central Goods and Services Tax Act, 2017 [CGST Act] is applicable on delayed payment of IGST in the course of imports. Accordingly, interest confirmed u/s. 28AB of Customs Act not justified.

Financer Not Liable for Import Undervaluation Penalty Without Proven Involvement: CESTAT Kolkata

April 19, 2025 111 Views 0 comment Print

CESTAT Kolkata sets aside penalty on Rakesh Magoo, citing lack of evidence and violation of natural justice in customs undervaluation case.

Packing & Labeling of O‑Rings Not Manufacturing—No Excise Duty Payable

April 19, 2025 162 Views 0 comment Print

Explore Schrader Duncan Ltd vs Commissioner of Central Excise case where ‘O’ rings’ packing and labeling were deemed non-manufacturing under Chapter 4016, absolving them from excise duty

Ethyl Benzene is isomer of xylene hence classified under CTH 29024400

April 18, 2025 87 Views 0 comment Print

CESTAT Kolkata held that Ethyl Benzene is isomer of xylene and hence correctly classifiable under Customs Tariff Heading [CTH] 29024400. Accordingly, order demand differential duty set aside and appeal of the assessee allowed.

No Penalty & Redemption Fine Under 2023 Amnesty Scheme for Export Obligation Non-Compliance

April 17, 2025 126 Views 0 comment Print

CESTAT Mumbai rules no penalty for unmet EPCG export duties under amnesty scheme. Duty paid, fines waived.

No Service Tax on Liquidated damages for non-compliance or breach of contract

April 17, 2025 249 Views 0 comment Print

CESTAT Delhi sets aside service tax on consultancy and penalties for MPPTCL; upholds tax on hire charges. Order modifies previous tax demand.

No Service Tax on Penalties for breach of contractual terms: CESTAT Delhi

April 17, 2025 96 Views 0 comment Print

CESTAT Delhi sets aside service tax demand on penalties, ruling South Eastern Coalfields’ liquidated damages not taxable as declared service under Section 66E(e).

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