Tag: Section 114AA

CESTAT rules activated mobile phones eligible for drawback, quashes customs penalties on SOL Mobiles.

Team Law Notify Commissions, Forums & Tribunals May 13, 2026

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

May 12, 2026 : The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Mumbai has set aside a massive customs penalty and confiscation order passed against mobile phone exporter SOL Mobiles Private Limited and its senior executive, holding that unlocking Read more…

CESTAT Mumbai Sets Aside Confiscation and Penalties as Accepted Transaction Value Negates Undervaluation Claims

Team Law Notify Commissions, Forums & Tribunals March 18, 2026

March 17, 2026 : The West Zonal Bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) has ruled that confiscation of goods under Section 111(m) of the Customs Act, 1962, is unsustainable when the declared transaction value is Read more…