E-Rickshaw Parts Without Motors, Batteries Not Complete Vehicles In CKD Form: CESTAT Kolkata

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on 2 July held that imported e-rickshaw parts without essential components such as motors and batteries cannot be treated as complete e-rickshaws in a completely knocked down (CKD) condition. A Bench comprising Judicial Member Ashok Jindal and Technical Member K. Anpazhakan allowed cross-appeals filed by Zeniak Innovation India Ltd and the Revenue in a dispute over customs classification of imported...

CESTAT Kolkata Sets Aside Confiscation Of 1.75 Kg Gold, Holds Suspicion Insufficient To Prove Smuggling

On 2 July, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Customs cannot treat gold as smuggled merely on suspicion and set aside the confiscation of 1.75 kg of gold along with penalties imposed by the department. Judicial Member Ashok Jindal and Technical Member K. Anpazhakan allowed the appeal filed by Dinesh Prasad and Raj Kumar Soni and quashed the confiscation order passed by Customs. The Bench observed: “...the Revenue has merely relied...

No Confiscation Of Exotic Birds Without Section 123 Notification Or Proof Of Smuggling: CESTAT Kolkata

On 3 July, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that Customs authorities cannot confiscate exotic birds and mammals or impose penalties merely on suspicion of smuggling, where the goods are not notified under Section 123 of the Customs Act and the Department fails to discharge the burden of proving illegal import. A Bench comprising Judicial Member Justice (Dr.) Ashok Jindal and Technical Member K. Anpazhakan allowed the appeals filed by...

CESTAT Kolkata Holds Control Of Premises Suffices For Liability In Gold Seizure Case, Cuts Penalty

On 2 July 2026, the Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that an individual who controlled premises from which authorities recovered a substantial quantity of gold cannot avoid penalty under the Customs Act merely on the ground that he lacked physical possession, as surrounding circumstances established his involvement in handling goods liable for confiscation. Judicial Member Ashok Jindal and Technical Member K. Anpazhakan partly allowed the...

CESTAT Chennai Sets Aside ₹3.92 Cr. Demand Based On Compilations, Holds Re-Export Must Be Verified

On 1 July, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) set aside a customs duty demand of Rs. 3.92 crore raised against Econship Tech Pvt. Ltd. and remanded the matter for fresh adjudication, holding that customs authorities cannot deny exemption under Notification No. 104/94-Cus. without independently verifying container-wise export compliance. Judicial Member Ajayan T.V. and Technical Member Vasa Seshagiri Rao observed that the dispute required...

CESTAT New Delhi Rejects Duty Demand Under Replenishment Scheme For Jewellery With 2.05% Norm

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) on 30 June held that customs authorities cannot demand duty under the Replenishment Scheme when exported jewellery is manufactured through a fully mechanised process and the applicable value addition requirement stands at 2.05% under the Foreign Trade Policy, rather than 3.5%. Judicial Member Ashok Jindal and Technical Member K. Anpazhakan allowed the appeals filed by State Trading Corporation of India Ltd....

CESTAT Delhi Dismisses 17 Mitsubishi Electric Appeals Over EPS-ECU Customs Classification As Automobile Part

The Principal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has upheld Customs' classification of Electronic Control Units for Electronic Power Steering (EPS-ECU) and their parts as components of automobile steering systems, dismissing 17 appeals filed by Mitsubishi Electric Automotive India Pvt. Ltd. The tribunal held that the issue had already been settled in the company's own earlier cases involving identical goods. A bench of Officiating President...

CESTAT Chennai Says ELFA Diagnostic Kits Eligible For Customs Duty Exemption Available To ELISA Kits

The Chennai Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that diagnostic kits based on Enzyme-Linked Fluorescent Assay (ELFA) are entitled to the concessional customs duty exemption available to Enzyme-Linked Immunosorbent Assay (ELISA) kits. It ruled that ELFA is not a distinct diagnostic methodology but a technologically advanced application of ELISA.These diagnostic kits are used for medical tests, including the detection of infectious diseases, viral...

Glucometers Are Instruments For Chemical Analysis, Not Medical Diagnostic Devices For Customs Duty: CESTAT Mumbai

The Mumbai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that glucometers are classifiable as instruments for chemical analysis and not as medical diagnostic instruments for customs purposes. Upholding the Commissioner (Appeals)' order in favour of Life Scan Medical Devices India Pvt. Ltd., the tribunal dismissed the Customs Department's appeal. The bench of Judicial Member Ajay Sharma and Technical Member M. M. Parthiban examined the scientific functioning...

CESTAT Delhi Cuts Customs Duty Demand From ₹5.53 Crore To ₹7.9 Lakh Over Arbitrary Revaluation of Imported Good

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has reduced a customs duty demand against Jaipur-based watch manufacturer Rochi Ram & Sons from about ₹5.53 crore to ₹7.9 lakh. It held that Customs authorities did not follow the valuation procedure prescribed under the Customs Valuation Rules after rejecting the declared import values. A tribunal comprising Judicial Member Rachna Gupta and Technical Member P.V. Subba Rao observed that Customs authorities were...

CESTAT Kolkata Says Customs Supervision Charges Payable On MOT, Not CRC, For Limited Deployment

The Kolkata Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside a ₹1.37 crore demand raised against a duty-free shop operator. A coram comprising Judicial Member Ashok Jindal and Technical Member K. Anpazhakan held that customs supervision charges could only be recovered on a Merchant Over Time (MOT) basis and not on a Cost Recovery Charges (CRC) basis where customs officers were utilized only for limited hours. It held that the Revenue could not demand CRC...

HSN Mismatch In Certificate Of Origin Alone Cannot Deny Customs Exemption: CESTAT Chennai

On 25 June, the Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that a discrepancy in the HSN classification mentioned in a Certificate of Origin cannot, by itself, justify denial of a customs exemption when the imported goods are otherwise correctly classifiable under the Customs Tariff Act. Technical Member Vasa Seshagiri Rao and Judicial Member Ajayan T.V. allowed the appeal and set aside the demand of Rs.14.50 lakh against the importer of Clear Float...