CUSTOM&EXCISE&SERVICE TAX
CBIC Extends Anti-Dumping Duty On Normal Butanol Imports Till July 12, 2026
The Central Board of Indirect Taxes and Customs (CBIC) on Thursday extended the Anti-Dumping Duty (ADD) on imports of normal butanol, or N-butyl alcohol, up to 12th July 2026. Normal Butanol is a widely used industrial alcohol and chemical intermediate.The anti-dumping duty was originally imposed on imports of Normal Butanol or N-Butyl Alcohol originating in or exported from the European Union, Malaysia, Singapore, South Africa, and the United States of America by way of a dated April 12,...
No Statutory Mechanism To Revise GST Return For ITC: HP High Court Allows Manual Filing Of Monthly Return
In the absence of any statutory mechanism under the GST law to revise or correct GSTR-3B, the monthly GST return used to declare tax liability and claim Input Tax Credit, a taxpayer cannot be left without a remedy for a bona fide mistake, the Himachal Pradesh High Court has held. A division bench of Justices Vivek Singh Thakur and Romesh Verma allowed a registered taxpayer to file the GSTR-3B return manually for the quarter ending March 2021 so that its unclaimed Input Tax Credit (ITC) could be...
Can Customs Reopen Decade-Old Duty Drawback Claims? Delhi High Court To Examine
In March, the Delhi High Court is set to examine whether customs authorities can revive decade-old export transactions through belated show cause notices (SCNs) without running afoul of the doctrine of delay and laches.On December 9, 2025, a Division Bench of the Delhi High Court comprising Justices Prathiba M. Singh and Shail Jain heard a batch of petitions concerning the validity of SCNs issued in relation to the availment of duty drawback. The issue arose from the issuance of SCNs to the...
Can Service Tax Be Levied On Transfer of Development Rights? Delhi High Court To Decide
The Delhi High Court on Monday took up a Revenue appeal that squarely raises the question of whether the transfer of development rights constitutes a taxable service under the Finance Act, 1994. A Division Bench of Justices Nitin Wasudeo Sambre and Ajay Digpaul issued notice in an appeal filed by the Service Tax Department against an order of the Delhi Customs, Excise and Service Tax Appellate Tribunal (CESTAT), which had quashed a service tax demand of nearly Rs 5 crore raised on a real estate...
Bihar Excise Act | Patna High Court Reduces Penalty From 50% To 30% For Release Of Rental Car Seized With Liquor
The Patna High Court has slashed a 50 percent penalty imposed for releasing a rental car seized with nearly 318 litres of liquor. It ordered that the vehicle be released on payment of 30 percent of its insured value and struck down an additional 3 per cent charge as illegal. A Division Bench of Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey noted that the vehicle owner was not an accused in the case and said the confiscation orders needed correction. The court observed, “This Court...
Customs Cannot Withhold Part Of Consignment After Accepting Full Bond, Guarantee : CESTAT Kolkata
The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal recently held that Customs authorities were not justified in continuing to detain part of a consignment of used digital multifunction print and copying machines once the importers had furnished the required bond and bank guaranteef for the entire consignment. A coram consisting of Judicial Member Ashok Jindal and Technical Member K Anpazhakan directed provisional release of 63 machines that had been withheld, noting...
Mere Apprehension of Business Loss In State Does Not Confer Writ Court Territorial Jurisdiction: Calcutta High Court
The Calcutta High Court has recently held that a petitioner's mere apprehension of business loss in West Bengal is not enough to invoke the court's territorial jurisdiction in a writ petition. A single-judge bench of Justice Om Narayan Rai, while dismissing a plea filed by a Kuwait company said that it is the infringement of a legal right that gives rise to a cause of action."The lis before this Court is only with regard to the violation of the petitioner's right to fair treatment and fair...
Mandatory Pre-Deposit For Customs Appeal Cannot Be Waived For Financially Sound Appellant: Karnataka High Court
The Karnataka High Court has held that the mandatory pre-deposit required to pursue a customs appeal cannot be waived for a financially sound appellant/importer. In a recently uploaded order pronounced on November 7, 2025, Justice M. Nagaprasanna said the pre-deposit under Section 129-E of the Customs Act does not deny access to justice. “It is a statutory discipline that applies uniformly to all appellants. The statute's mandate endures, subsists and is unyielding, until constitutional...
Royalty Under Mining Lease Executed Before 1 April 2016 Not Taxable; CESTAT Delhi Remands Service Tax Demand Case
The New Delhi Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has remanded a service tax demand raised on mining royalty paid to the State Government, holding that where the mining lease was executed prior to 1 April 2016, the applicability of service tax must be examined in light of the negative list regime under the Finance Act, 1994 . The Bench, comprising Ms. Binu Tamta (Judicial Member) and Ms. Hemambika R. Priya (Technical Member), noted that the...
[Bihar Excise Act] Patna High Court Slashes 90% Penalty On Insurance Declared Value Of Seized Motorcycle To 10% In Liquor Case
The Patna High Court has relaxed an excessive penalty of 90% of Insurance Declared Value (IDV) to 10% on a motorcycle seized in a liquor-related offence. A Division Bench comprising Justice Rajeev Ranjan Prasad and Justice Sourendra Pandey held that, considering the quantum of liquor (18 litres), applying Rule 12A of the Bihar Prohibition and Excise Rules, 2021, which prescribes 10% of the insured value as the minimum penalty. The police intercepted the petitioner while riding his...
Service Tax | Penalty U/S 78A Cannot Be Imposed On Director Without Proof Of Knowledge Or Wilful Default: CESTAT Mumbai
The Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) held that a penalty under Section 78A of the Finance Act, 1994, cannot be imposed on a director unless it is established that the director was responsible for the company's business and was knowingly involved in the tax evasion. C J Mathew (Technical Member) referred to Section 78A of the Finance Act, 1994 and noted that the prerequisites for imposition of penalty under Section 78A of the Finance Act,...