CESTATtax
CESTAT Deletes Penalties for Reliance on Authorized Certificate
CESTAT has deleted penalties imposed on an importer who correctly relied on a certificate issued by an authorized agency during customs assessment.
Jun 30, 2026Read more →
Court News
Latest court orders, judgments, and legal developments from Indian courts — AI-curated and summarized.
CESTATtax
Gold Cannot Be Confiscated Without Proof of Lawful Ownership
CESTAT has ruled that customs cannot confiscate gold if GST records and purchase documents establish lawful ownership, highlighting the burden of proof under Section 123.
Jun 30, 2026Read more →
Gujarat High Courttax
Gujarat HC Quashes Improper Corrigendum Post-Adjudication
The Gujarat High Court has quashed a corrigendum that introduced new allegations after the conclusion of the adjudication hearing, affirming the need for procedural integrity.
Jun 30, 2026Read more →
CESTATtax
CESTAT Sets Aside DEPB Denial for Assessed Shipping Bills
CESTAT ruled that assessed shipping bills cannot be reopened after export, setting aside the denial of DEPB benefits for the importer.
Jun 30, 2026Read more →
CESTATtax
CESTAT Requires Sequential Valuation Rules Before Applying Rule 8
CESTAT has ruled that customs must apply sequential valuation rules before invoking Rule 8 for duty assessments, emphasizing the necessity of following established procedures.
Jun 30, 2026Read more →
Gauhati High Courttax
Customs Seizure Quashed by Gauhati HC Due to Lack of Evidence
The Gauhati High Court has quashed the customs seizure of areca nuts, ruling that mere suspicion cannot substitute the statutory requirement for establishing foreign origin.
Jun 30, 2026Read more →
Gauhati High Courttax
Customs Seizure Upheld by Gauhati HC Under Section 110
The Gauhati High Court has upheld the customs seizure of areca nuts, affirming that objective circumstances justified the statutory basis for belief under Section 110.
Jun 30, 2026Read more →
Customs Authority for Advance Rulingstax
Greek Zante Currants Classified as Raisins by CAAR
The CAAR has ruled that Greek Zante Currants qualify as raisins for customs classification, allowing them to be eligible for exemption under Notification No. 45/2025.
Jun 30, 2026Read more →
Customs Authority for Advance Rulingstax
Anti-Dumping Duty Not Applicable on Laser Engraving Machines: CAAR
The CAAR has ruled that compact laser engraving machines do not fall under the purview of anti-dumping duties as per Notification No. 15/2023.
Jun 30, 2026Read more →
Customs Authority for Advance Rulingstax
CAAR Denies Customs Duty Exemption for Semi-Processed Diamonds
The Customs Authority for Advance Rulings (CAAR) has determined that laser-marked diamonds are classified as semi-processed, thus ineligible for the customs duty exemption under Sr. 345.
Jun 30, 2026Read more →
Customs Authority for Advance Rulingstax
DSIR Customs Exemption Limited to Research Activities: CAAR
CAAR has clarified that the Customs exemption under Notification 45/2025 is strictly applicable to research activities only, disallowing benefits for Exhibit Batch imports due to breaches of notification conditions.
Jun 30, 2026Read more →
CESTATtax
Astronomy Coaching Not Covered Under ‘Cultures’ Exemption in Service Tax Law: CESTAT
The CESTAT ruled that astronomy coaching is a science-based activity, not eligible for service tax exemption intended for recreational arts or culture. This determination delineates the scope of the exemption in service tax law.
Jun 29, 2026Read more →