Tag: concessional duty

CESTAT Chennai: Procedural Lapse Cannot Defeat Substantive Customs Exemption; BHEL Gets Relief

Dr. K. S. Mishra Commissions, Forums & Tribunals April 11, 2026

CESTAT _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

April 10, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that concessional customs duty cannot be denied merely for procedural non-compliance when the importer has satisfied the substantive conditions of an Read more…

CESTAT Sets Aside ₹31.40 Lakh Demand on K.A. Enterprises, Says Excess Imports Allegation Unsustainable Without Officer Accountability

Team Law Notify Commissions, Forums & Tribunals

April 10, 2026 : The Customs, Excise and Service Tax Appellate Tribunal, Principal Bench, New Delhi, has set aside a customs duty demand of ₹31.40 lakh against K.A. Enterprises, holding that allegations of excess imports under the IGCR framework cannot Read more…