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    June 4, 2026   Case Laws Income Tax
    Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
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June 4, 2026   Case Laws Income Tax
Discretionary penalty under the Black Money Act cannot stand for bona fide non-disclosure of foreign ESOP shares already taxed
June 4, 2026   Case Laws Benami Property
Review order restoring appeals is not independently appealable where the Tribunal acts on reserved liberty and binding precedent.
June 4, 2026   Case Laws Benami Property
Benami transaction tracing through money trail sustained provisional attachment of a vehicle linked to land compensation funds.
June 4, 2026   Case Laws Customs
SEZ procurement and diversion findings set aside after inadmissible statements, weak data reliance, and burden-of-proof errors.
June 4, 2026   Case Laws Customs
Declared value for used garments needs reliable comparables; restricted second-hand imports without licence may still attract confiscation and moderate penalties.
June 4, 2026   Case Laws Customs
Concessional CVD for cement turns on intended retail sale, not printed RSP or packaging, while substituted valuation and extended limitation failed.
June 4, 2026   Case Laws Customs
Proportionality in Customs Broker regulation: procedural lapse did not justify licence revocation, but penalty survived for poor compliance.
June 4, 2026   Case Laws Customs
Preferential exemption and certificate of origin cannot be denied by unilateral recomputation of local value added content.
June 4, 2026   Case Laws Customs
Customs Broker diligence failures justified forfeiture of security deposit, while deliberate collusion was not proved.
June 4, 2026   Case Laws Customs
Abetment and fraudulent export penalties fail where no actual importer is proved and import cases fall outside Section 114AA.
June 4, 2026   Case Laws FEMA
Foreign security seizure under FEMA upheld in part, with subscription-based shareholding treated as actionable investment outside India.
June 4, 2026   Case Laws Money Laundering
Jurisdictional challenge to provisional attachment succeeded where reasons for urgent attachment lacked objective statutory basis.
June 4, 2026   Case Laws Money Laundering
Retention of seized cash under PMLA upheld where source remained unexplained and natural justice challenge failed.
June 4, 2026   Case Laws Money Laundering
Statutory limits on substituting attached immovable property with monetary security under Rule 5 were reaffirmed, and the request was dismissed.
June 4, 2026   Case Laws Service Tax
Charter party demurrage and reverse charge tax demands fail where charges are contractual and tax was already paid by Indian establishment
June 4, 2026   Case Laws Service Tax
Composite tea estate lease treated as agricultural arrangement; CESTAT rejected splitting it into taxable service categories.
June 4, 2026   Case Laws Service Tax
Centralised registration and work-order substance defeated service tax demand on jurisdiction and manpower supply classification.
June 4, 2026   Case Laws Service Tax
Ayurvedic therapeutic treatment held outside health and fitness services, and exempt as health care services by a clinical establishment.
June 3, 2026   Notifications DGFT
Import policy for specified silver HS codes now requires DGFT authorisation for permitted imports through nominated agencies and IIBX channels.
June 3, 2026   Notifications DGFT
Board of Trade expands non-official membership and sets trade policy, export strategy and streamlining priorities.

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Home › Highlights › Central Excise › 2024 › August, 2024 › This
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Central Excise

Appellant eligible for abatement without prior payment of duty...

Duty abatement allowed for machine closure period sans prior payment. Claimable under Pan Masala Rules & CESTAT precedents. Demand unsustainable.

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Central Excise August 12, 2024 Case Laws AT
Appellant eligible for abatement without prior payment of duty for period when machine under closure. As per Rule 10 of Pan Masala Packaging Machine Rules, 2008, and CESTAT precedents, abatement claimable sans duty payment for closure period. Demand of duty unsustainable, impugned orders set aside, appeal allowed.
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Acts Income Tax
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