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Customs Act

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CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF
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CESTAT New Delhi holds that “no question arises for granting interest from date of deposit” — Tribunal clarifies that interest on refund of differential customs duty applies only under Section 27A and not Section 35FF

Court's decision CESTAT dismissed both appeals and upheld the Commissioner (Appeals)’ order rejecting the demand for interest from the date of deposit. The Tribunal held in clear terms that the…
Posted by Rawlaw December 1, 2025
CESTAT: “Suspicion Cannot Replace Proof” — Tribunal Sets Aside Confiscation and Penalties After Finding No Evidence of Overvaluation in Export Incentive Case
Posted inNews

CESTAT: “Suspicion Cannot Replace Proof” — Tribunal Sets Aside Confiscation and Penalties After Finding No Evidence of Overvaluation in Export Incentive Case

Court’s decision The CESTAT Mumbai, allowed the appeal filed by an export house challenging confiscation, penalties, and denial of export benefits imposed under the Customs Act. The Tribunal held that…
Posted by Rawlaw December 1, 2025

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