CBIC launches 4th Compendium of Pro-Revenue CESTAT Case Laws

The Central Board of Indirect Taxes and Customs ( CBIC ) Chairman Sanjay Kumar Agarwal, accompanied by Board Members and senior officers from CCAR HQRS New Delhi, unveiled the 4th Edition of the E-compendium of the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) case laws supporting revenue on the CBIC website.

“I am happy to see the 4th edition of e-compendium compiled by the Office of CC ( AR ), CESTAT, Delhi. In the past, 3 compendium have been made available by the CESTAT for the benefit of all concerned in the CBIC formations. These compendia proved very useful in taking informed decisions and reducing further litigation”, said the Chairman of the Central Board of Indirect Taxes and Customs ( CBIC ), Sajau Kumar Agarwal.

“The present compendium will also feature case laws which support the revenue cause. The officers should go through them with a broader view of understanding the nuances of law pertaining to various issues and not only with a view of pro-revenue bias. Many of the judgments set out standards of ratios which are very useful in clarifying the underlying issues”, he added.

I am more than happy to congratulate CC(AR) and his entire team of officers from all its zones, who put in lots of efforts in compiling the compendium in addition to ably representing the Department before the CESTAT Benches in the interest of Revenue. I wish them all the best for their future endeavors”, the CBIC Chairman stated.

Read Also: CBIC Chairman releases 3rd Edition of e-compendium of Pro-Revenue CESTAT Case Laws

Editor in Chief, Chief Commissioner (AR) S Faheem Ahmed stated in his preface to the 4th Edition remarked, “Based on the above principle (of stare decisis), the e-Compendium is a resource that is produced with the aim of providing guidance to Authorized Representatives’ in representing cases and assisting Court proceedings. The same will also be very helpful to all the field formations in decision making as it would be helpful in proper understanding and interpretation of the act, law and rules etc.; relevant to a specific subject and topic, setting out ratios that are applicable to many similar issues.”

“As a CC(AR), I am immensely happy to present a very useful compendium for the benefit of field formations and I am sure they will make use of it for the purpose it is meant for and become a part of meaningful appropriate legal decisions”, he stated.

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