Customs Excise and Service Tax Appellate Tribunal: “Export Is Complete the Moment Goods Cross India’s Borders” — Tribunal Quashes Confiscation and Restores Drawback for Shipments Diverted to Dubai, Rejects Revenue’s Reliance on RBI Circular
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Customs Excise and Service Tax Appellate Tribunal: “Export Is Complete the Moment Goods Cross India’s Borders” — Tribunal Quashes Confiscation and Restores Drawback for Shipments Diverted to Dubai, Rejects Revenue’s Reliance on RBI Circular

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi, allowed the appeal filed by an exporter challenging the confiscation of nine consignments of ladies’ garments and the…
December 1, 2025
Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value
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Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi set aside the adjudication order that had added Advertisement and Promotional Expenses (APE) and Management Service Fees (MSF)…
November 26, 2025
Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Lower Declared Value Cannot Itself Mean Misdeclaration” — Tribunal Partly Sets Aside Revaluation, Confiscation and Penalties, Clarifies When Transaction Value May Be Rejected Under Customs Valuation Rules
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Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Lower Declared Value Cannot Itself Mean Misdeclaration” — Tribunal Partly Sets Aside Revaluation, Confiscation and Penalties, Clarifies When Transaction Value May Be Rejected Under Customs Valuation Rules

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi, delivered a detailed judgment partly allowing and partly rejecting the importer’s appeal. The Tribunal upheld the rejection of…
November 26, 2025