News 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 RawlawDecember 1, 20256 min read
News CESTAT: “Suspicion Cannot Replace Proof” — Tribunal Sets Aside Confiscation and Penalties After Finding No Evidence of Overvaluation in Export Incentive Case RawlawDecember 1, 20255 min read
News 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 RawlawNovember 26, 20256 min read
News 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 RawlawNovember 26, 20256 min read