Sunday, 06 September, 2026

Tag: substantial compliance doctrine


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 _ Customs, Excise and Service Tax Appellate Tribunal _ LawNotify

March 24, 2026 : The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled in favour of Jindal Aluminium Ltd., holding that exemption under the ASEAN–India Free Trade Agreement (AIFTA) cannot be denied merely because Read more…