#Cestat judgments
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Factum of actual payment of price in terms of addendum cannot be ignored while determining value of vessel

B&D spares of Interceptor Boats to Cost Guard eligible for exemption Notification No. 12/2012-Cust

Enhanced value for imports cannot be adopted merely based on acceptance by importer

CESTAT upheld absolute confiscation of smuggled gold bars

CESTAT allows Refund claim of unutilised CENVAT Credit of Pre-GST regime

Cenvat credit admissible on GTA services from place of removal upto 1.4.2008

No duty escapement in clearance of good by Job worker at value fixed by TISCO

Transport charges cannot be included in valuation for mining services

CESTAT condones delay of 2644 days in filing appeal by sick unit before BIFR under SICA

Concessional rate benefit of 2.5% basic customs duty available on import of power tillers

Service tax payable on revenue realized and not on revenue recognized

Blind belief cannot be a substitute for bona fide belief

Differential classification of same goods imported at different places would negate very purpose of Tariff Act

Straightaway relying on statement of persons & demanding tax is unsustainable
Explore the latest Cestat judgments updates on TaxGuru, including notifications, circulars, classification and valuation issues, exemptions, import-export procedures and important judicial or advance-ruling developments. The coverage helps importers, exporters and professionals track changes in customs and indirect tax law and understand their practical compliance, duty and litigation implications.
