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Section 112 of the Customs Act
Failure to Prove Defacement: CESTAT sets aside Confiscation of 3 out of 10 alleged Foreign-Origin Gold Bars [Read Order]
October 5, 2024
Mis-declaration of Brush Cutters as Power Operated Reapers: CESTAT upholds Reclassification and confirms Duty Demand and Penalties [Read Order]
September 30, 2024
Taxpayer Explained source of Money for Purchase of Gold: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
June 17, 2024
No Knowledge about Gold Concealed in Bags: CESTAT deletes Penalty u/s 112 of Customs Act [Read Order]
May 13, 2024
No Penalty can be imposed only on basis of Hearsay Evidence or Incriminating Statement of one of co-accused in Absence of other Corroborative Evidence: CESTAT [Read Order]
November 10, 2023
Understanding Element of Mens Rea in Misdeclaration of Goods under Customs Act
September 27, 2023
Value of ‘cut and polished diamonds’ Determined by Trade Advisory Panel: CESTAT sets aside value being inconsistent with Customs Valuation Rules [Read Order]
September 9, 2023
Dept. fails to Supply Copies of relevant RUD and does not allow to Conduct Cross Examination of witness on Request: CESTAT sets aside Demand Order
April 20, 2023
Examination of Aircraft usage Compliance: Customs Not Bound by DGCA Decision, says Delhi HC [Read Order]
March 14, 2023
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