<?xml version="1.0" encoding="UTF-8" standalone="no"?>
<urlset xmlns="http://www.sitemaps.org/schemas/sitemap/0.9" xmlns:image="http://www.google.com/schemas/sitemap-image/1.1">
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-states-post-import-violations-by-importer-cannot-be-attributed-to-broker-518321]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-09T17:48:24+05:30</lastmod>
    <image:image>
      <image:loc>https://assets.livelawbiz.com/h-upload/2024/09/06/559850-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-digisol-ethernet-switch-customs-duty-benefit-518685]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-13T14:37:03+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/11/646079-cestat1.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-gold-import-exemption-customs-duty-518703]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-23T12:58:56+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/23/648908-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/hyundai-transys-gets-relief-as-cestat-rejects-clutch-parts-classification-519643]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-20T07:34:08+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/19/647966-hyundaitransys.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/no-cvd-payable-on-silk-fabrics-imports-during-2012-12-519874]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-21T15:34:43+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/14/646674-cestat02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-revocation-of-customs-broker-licence-based-solely-on-unproved-statements-520158]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-23T12:57:10+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/23/648904-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-duty-on-imported-lift-escalator-parts-520756]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-27T14:25:28+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/25/649376-johnson-lifts-pvt-ltd.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/import-of-marine-feed-mixed-with-vegetable-protein-attracts-a-higher-customs-duty-520782]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-27T16:55:13+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/24/649137-cestat-2.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-holds-mri-monitors-attract-18-igst-sets-aside-28-levy-on-wipro-ge-imports-521201]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-01-30T13:10:05+05:30</lastmod>
    <image:image>
      <image:loc>https://assets.livelawbiz.com/h-upload/2026/01/29/652383-wipro-ge-healthcare-pvt-ltd.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-sets-aside-rejection-of-declared-import-value-over-inadmissible-statements-emails-521449]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-02T10:22:53+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652659-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/covid-relief-customs-duty-exemption-applies-to-oxygen-concentrators-not-just-ventilators-521637]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-03T12:43:14+05:30</lastmod>
    <image:image>
      <image:loc>https://clawsite.hocalwire.in/h-upload/2026/01/23/648907-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/private-use-of-corporate-helicopter-defeats-customs-exemption-cestat-521682]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-05T23:37:47+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654282-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-officers-powers-under-fema-confiscate-currency-customs-act-521842]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-05T23:37:28+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-holds-fire-extinguisher-forms-part-of-aircraft-521853]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-04T17:21:18+05:30</lastmod>
    <image:image>
      <image:loc>https://assets.livelawbiz.com/h-upload/2020/05/05/374229-aeroplane-plane-aircraft-flight-1.jpg</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-upholds-confiscation-of-helicopter-imported-with-duty-exemption-sets-aside-personal-penalties-522382]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-09T10:39:28+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/bulk-nutraceutical-ingredients-imported-as-raw-material-not-edible-preparations-for-customs-duty-522443]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-09T16:46:25+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/08/654742-nutraceutical.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/preferential-customs-duty-under-asean-fta-cannot-be-denied-on-procedural-grounds-cestat-522444]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-09T16:49:45+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652516-cestat-02-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-cancels-63-lakh-igst-demand-on-poultry-machinery-parts-accepts-12-gst-rate-523045]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-13T15:32:19+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654305-cestat-5.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/software-value-includible-in-networking-equipment-imports-523050]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-13T15:52:42+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/13/655868-wipro.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-holds-violation-of-cha-regulations-alone-not-enough-for-customs-act-penalty-523236]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-16T10:42:19+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-quashes-penalty-as-section-138b-procedure-not-followed-for-admitting-statements-523264]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-16T12:38:47+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-confiscation-duty-demand-on-imported-memory-and-power-supply-spares-523691]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-18T17:39:22+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-sets-aside-customs-broker-licence-revocation-cites-contradictory-findings-524068]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-21T14:14:25+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-says-wrong-classification-alone-not-enough-to-invoke-extended-limitation-or-impose-penalty-under-customs-act-524384]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-24T16:13:56+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/24/658029-cestat-ivalue.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-sets-aside-customs-value-enhancement-based-solely-on-dri-alert-in-fabric-import-case-524394]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-24T16:38:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/no-confiscation-or-penalty-on-pre-june-2012-import-of-second-hand-digital-multifunction-machines-524756]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-26T17:01:50+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-quashes-rs-347-crore-duty-demand-on-myntra-jabong-says-no-wilful-suppression-524919]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-02-27T17:34:35+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/27/658868-myntra-jabong.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-duty-leviable-on-modular-kitchens-as-furniture-but-transaction-value-must-be-accepted-525380]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-05T17:59:26+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/04/659695-modular-kitchen.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-1976-crore-customs-duty-demand-on-privilege-airways-over-falcon-2000-aircraft-import-525761]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:40:01+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-ahmedabad-allows-appeal-of-100-eou-granite-manufacturer-dgft-minimum-import-price-cannot-be-used-to-enhance-value-of-dta-clearances-525842]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:39:53+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-authorities-cannot-deny-exemption-by-relying-on-test-reports-that-were-not-part-of-the-show-cause-notice-526551]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-16T14:07:32+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/16/661860-jsw-steel.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-sets-aside-82-crore-customs-duty-demand-on-dell-says-sez-to-dta-laptop-sales-not-personal-imports-526961]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-18T18:53:00+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/18/662383-dell.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/paddy-reapers-imported-without-a-binder-attachment-are-not-eligible-for-concessional-duty-under-notification-no-122012-cus-527483]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-23T16:31:55+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/23/663291-whatsapp-image-2026-03-23-at-32724-pm.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-hyderabad-upholds-confiscation-of-gold-hidden-in-paste-form-no-declaration-at-green-channel-527488]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-23T16:43:27+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/once-the-declared-value-stand-accepted-the-very-basis-of-the-allegation-about-material-mis-declaration-or-attempt-to-evade-customs-duty-disappears-527630]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-24T14:17:42+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-sets-aside-enhanced-valuation-of-imported-power-banks-says-no-evidence-of-undervaluation-against-flipkart-527814]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:39:41+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/25/663759-cestat-flipkart.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/declared-value-of-imported-second-hand-machinery-cannot-be-rejected-and-re-determined-solely-on-the-basis-of-a-local-chartered-engineers-certificate-527917]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-03-26T13:56:40+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/vardhman-textiles-cannot-claim-customs-duty-exemption-as-bills-of-entry-were-filed-before-notification-cestat-new-delhi-528132]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:43:59+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-bangalore-allows-appeal-of-saint-gobain-holds-expanded-fire-clay-grog-classifiable-as-ceramic-products-under-cth-6902-528274]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:49:52+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654282-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-bangalore-allows-customs-exemption-to-sub-contractor-for-toll-management-system-in-national-highway-projects-528397]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:51:25+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654305-cestat-5.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/boronated-calcium-nitrate-calcium-nitrate-notification-no-502017-cus-528698]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-02T14:18:19+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/02/665174-whatsapp-image-2026-04-02-at-112730-am.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-chennai-dismisses-mrf-appeal-upholds-levy-of-additional-customs-duty-equivalent-to-rubber-cess-on-imported-natural-rubber-528722]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:52:16+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/02/665231-mrf.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-chennai-dismisses-appeal-for-customs-exemption-on-imported-sausages-upholds-strict-interpretation-of-notification-conditions-528739]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:53:47+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/02/665232-western-farm-fresh.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-hyderabad-remands-iron-ore-export-valuation-dispute-directs-reconsideration-of-contract-addendum-refund-claim-529320]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:54:58+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-differential-customs-duty-demand-on-imported-watches-holds-importer-not-liable-for-post-sale-rsp-revision-by-dealers-529837]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T16:55:39+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/suspicion-howsoever-grave-cannot-replace-proof-cestat-sets-aside-export-undervaluation-demand-530002]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-11T21:51:34+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654282-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-new-delhi-sets-aside-518-lakh-duty-on-concor-finds-no-proof-of-pilferage-or-seal-tampering-530064]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-13T11:43:08+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/13/667294-concor.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-duty-exemption-cannot-be-denied-for-absence-of-origin-marking-on-scrap-goods-cestat-chennai-530076]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-13T12:35:00+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/13/667292-jindal-aluminium.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-upheld-the-reclassification-of-imported-goods-under-customs-law-based-on-laboratory-test-reports-530191]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-14T11:19:00+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652516-cestat-02-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-sets-aside-penalty-on-watch-retailer-says-no-evidence-it-knew-importer-misdeclared-rsp-at-time-of-import-530221]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-14T14:05:48+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652516-cestat-02-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/excess-imports-under-igcr-rules-cannot-be-alleged-without-showing-customs-officers-cleared-goods-irregularly-cestat-delhi-530222]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-14T14:06:23+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652515-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/a-refund-application-filed-prior-to-final-adjudication-of-an-exemption-dispute-is-premature-and-not-maintainable-530238]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-14T15:51:51+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/14/667546-nikon.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-allows-refund-of-service-tax-paid-on-cancelled-real-estate-bookings-says-limitation-under-section-11b-not-applicable-530253]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-14T16:38:49+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652516-cestat-02-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-rules-goqii-fitness-trackers-classifiable-as-communication-devices-rejects-revenue-plea-for-pedometer-classification-530884]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-20T09:30:39+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652622-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-sets-aside-119-crore-customs-duty-demand-against-sonova-over-imported-hearing-aid-charging-cases-530885]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-20T09:45:11+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-kolkata-sets-aside-igst-demand-on-tea-pruning-machine-importer-faults-dept-for-not-challenging-classification-530947]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-20T12:42:26+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-customs-duty-demand-penalties-on-ranbaxysun-pharma-holds-wrong-fob-declaration-was-mere-oversight-without-intent-to-evade-duty-531638]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-24T16:16:16+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652517-cestat-01-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-allows-release-of-seized-drone-parts-says-separate-consignments-not-complete-drones-531840]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-27T10:36:51+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652622-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-dismisses-time-barred-customs-appeals-says-delay-beyond-statutory-limit-cannot-be-condoned-531892]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-27T14:21:47+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652519-cestat-copy-2.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-quashes-duty-demand-upholds-seat-parts-classification-in-shiroki-case-532034]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-28T14:28:44+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/04/28/670396-toyota-boshoku.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-dismisses-gamco-appeal-in-customs-dispute-says-imported-marble-slabs-were-actually-limestone-532095]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-28T19:47:36+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652622-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/gold-chains-in-running-lengths-are-jewellery-not-semi-manufactured-gold-cestat-bengaluru-532100]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-28T20:10:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/exemption-from-vat-in-uttar-pradesh-cannot-be-used-to-avoid-payment-of-4-special-additional-duty-sad-on-imported-goods-532194]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-29T14:29:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/bluetooth-earphones-are-earphones-for-customs-classification-not-data-transmission-devices-cestat-new-delhi-532240]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-29T18:37:05+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-allows-duty-free-import-benefit-on-genuine-depb-scrips-later-cancelled-by-dgft-subsequent-cancellation-cannot-affect-past-imports-532280]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-30T09:47:50+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/02/653444-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-ahmedabad-quashes-penalty-on-gujarat-trader-over-urea-imports-on-high-sea-sales-basis-through-mmtc-532316]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-04-30T12:08:24+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-3378-cr-excise-demand-on-sun-home-appliances-over-limitation-532485]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-01T13:03:20+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/no-finding-on-confiscation-no-penalty-cestat-delhi-sets-aside-excise-penalties-on-five-taxpayers-532492]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-01T14:10:24+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-rules-additional-evidence-application-cannot-be-rejected-without-scrutiny-532543]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-02T09:51:41+05:30</lastmod>
    <image:image>
      <image:loc>https://assets.livelawbiz.com/h-upload/2026/01/29/652658-cestat-1.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-new-delhi-sets-aside-non-cooperative-finding-in-anti-dumping-investigation-against-essilor-532615]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-05T09:26:45+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-quashes-108-crore-customs-duty-demand-rejects-reliance-on-wikipedia-internet-material-532616]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-02T18:23:11+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-orders-interest-payable-on-11369-crore-deposited-by-nikon-india-during-supreme-court-appeal-532617]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-02T18:40:30+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654305-cestat-5.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cut-curved-molybdenum-sheets-are-finished-articles-cestat-delhi-upholds-higher-customs-duty-on-siria-impex-532619]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-02T19:03:13+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/02/671353-mirrors.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/no-higher-customs-duty-is-payable-on-the-imported-monodisperse-aerosol-generator-532743]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-04T14:07:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/03/671473-aerosol-generator.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-ahmedabad-sets-aside-customs-duty-on-shipping-corporation-says-hpcl-certified-diesel-duty-paid-532888]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-05T11:03:59+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654279-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-directs-customs-dept-to-pay-14-years-interest-on-delayed-refund-says-applications-cant-be-kept-pending-indefinitely-533440]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-08T16:48:06+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/02/653444-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/mandarin-kinow-frozen-concentrate-is-classifiable-under-the-residual-entry-for-citrus-fruit-juices-and-not-as-orange-juice-533776]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-11T17:50:25+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/11/673190-mandarin-orange-concentrate.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-quashes-tax-demand-against-indigo-operator-interglobe-holds-aircraft-generators-attract-18-igst-not-28-533924]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-12T19:06:50+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/12/673485-photo-2026-05-12-17-12-46.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/partner-cannot-be-separately-penalised-once-firm-is-already-penalised-cestat-ahmedabad-533948]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-12T19:24:35+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/computer-cabinet-cases-lacking-essential-components-such-as-cpu-ram-and-hard-disk-cannot-be-classified-as-incomplete-or-unfinished-computer-systems-while-setting-aside-the-higher-customs-duty-534092]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-13T17:42:49+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/13/673708-photo-2026-05-13-14-47-20.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-customs-dept-cannot-demand-cash-again-when-education-cess-was-already-paid-through-meis-scrips-534161]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-14T10:52:16+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/flavouring-substances-meant-to-be-added-to-food-cannot-be-treated-as-chocolate-and-other-food-preparations-containing-cocoa-under-tariff-heading-18069090-534204]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-14T15:38:03+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/14/673936-photo-2026-05-14-13-48-41.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/23-year-delay-in-customs-adjudication-vitiates-proceedings-534232]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-14T17:26:36+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/14/673955-photo-2026-05-14-14-42-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/unlocking-and-activating-mobile-phones-prior-to-export-merely-amounts-to-configuration-of-the-devices-and-does-not-constitute-the-goods-being-taken-into-use-534349]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-15T15:48:49+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/15/674181-llbiz-sp-ujpg.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-rejects-customs-case-against-pu-leather-importers-over-unsealed-laptop-evidence-534437]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-16T13:17:28+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-kolkata-sets-aside-confiscation-of-genuine-shoe-imports-found-with-counterfeit-puma-converse-goods-534580]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-18T12:01:02+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/18/674574-cestat-puma.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-hyderabad-sets-aside-reclassification-of-jasmine-biotechnologies-bio-fertiliser-imports-as-insecticides-534677]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-18T18:57:17+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/18/674698-photo-2026-05-18-16-29-29.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-upholds-interest-on-delayed-refund-of-2117-crore-extra-duty-deposit-to-jsw-steel-534703]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-18T21:45:07+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/03/16/661860-jsw-steel.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-duty-demand-cannot-survive-merely-because-department-disagrees-with-importers-tariff-classification-534784]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-19T14:10:56+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/19/674834-photo-2026-05-19-11-46-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-ahmedabad-inconclusive-lab-reports-customs-classification-confiscatory-proceedings-534794]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-19T15:19:34+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/foreign-nationals-can-be-penalised-under-the-customs-act-if-their-acts-directly-contribute-to-customs-fraud-and-duty-evasion-in-india-534806]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-19T16:13:49+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-holds-mobile-phone-parts-cannot-be-reclassified-as-finished-handsets-without-evidence-534826]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-19T17:42:12+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/19/674885-photo-2026-05-19-14-32-50.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-glucometers-classification-customs-tariff-exemption-534996]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-20T18:35:26+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/licence-fee-technical-assistance-charges-not-part-of-customs-value-unless-condition-of-sale-cestat-delhi-535009]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-20T19:27:50+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654282-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/concrete-mix-manufactured-at-construction-sites-for-use-in-residential-projects-is-exempt-from-central-excise-duty-and-cannot-be-treated-as-ready-mix-concrete-rmc-in-the-absence-of-evidence-establishing-the-characteristics-of-rmc-manufacturing-535293]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-22T14:44:13+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/22/675595-photo-2026-05-22-12-44-25.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/gold-plated-copper-exported-as-22-carat-jewellery-cestat-upholds-penalties-in-duty-free-gold-diversion-case-535328]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-22T17:21:22+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/22/675656-gold-plated-copper-jewelry.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-ahmedabad-sets-aside-cvd-demand-on-imports-made-under-advance-authorisation-during-transitional-period-535415]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-23T13:01:36+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654305-cestat-5.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-holds-ge-vernovas-imported-products-are-relays-not-multifunctional-devices-535430]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-23T14:11:07+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/importer-cannot-contest-customs-reassessment-after-accepting-enhanced-value-cestat-delhi-535431]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-23T14:22:13+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654280-cestat-02.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-customs-penalty-confiscation-of-goods-535435]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-23T15:02:47+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654279-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-hyderabad-reassess-export-duty-misdeclaration-shipping-bills-535506]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-25T09:31:31+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-classification-ont-onu-olt-customs-act-535508]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-25T10:02:46+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652515-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-allahabad-says-customs-cannot-reassess-value-of-goods-after-clearance-for-home-consumption-535641]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-25T21:18:14+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/ergotamine-preparation-falls-outside-scope-of-restricted-substance-list-535760]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-26T17:19:43+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-kolkata-sets-aside-service-duty-on-sterling-meta-plast-excludes-franchise-fees-amp-from-value-535918]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-27T16:32:28+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/05/27/676554-sterling-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-kolkata-says-customs-cannot-extend-findings-from-two-tested-mica-consignments-to-72-earlier-imports-535935]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-27T17:40:05+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652517-cestat-01-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-chennai-sets-aside-confiscation-of-sanitary-napkin-imports-over-alleged-violations-of-bis-norms-535938]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-27T17:50:35+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652516-cestat-02-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-quashes-penalty-customs-broker-export-overvaluation-536192]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-29T19:43:41+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/02/653444-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-reclassification-kitchen-accessories-536205]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-29T20:11:12+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654279-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-cannot-reject-load-port-ce-certificate-based-solely-on-unsupported-local-valuation-536311]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-05-30T19:12:51+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652517-cestat-01-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-upholds-classification-of-akd-wax-imported-by-arjun-chemicals-as-wax-product-536478]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-01T21:01:32+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/01/677341-photo-2026-06-01-18-02-28.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-confiscation-interest-and-penalty-in-epcg-default-case-536600]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-02T19:38:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652623-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-brokers-licence-cannot-be-revoked-absent-proof-of-deliberate-fraud-536674]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-03T13:57:01+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654283-cestat-04.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/no-abetment-penalty-without-identifying-actual-importer-smuggling-case-536677]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-03T14:11:18+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/03/677630-photo-2026-06-03-11-58-26.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-cannot-deny-indothailand-fta-benefit-by-recomputing-value-addition-536682]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-03T14:56:04+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/02/653444-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/edible-grade-oils-eligible-for-customs-exemption-despite-cosmetic-use-cestat-mumbai-536778]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-04T11:21:36+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654279-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/customs-failed-to-prove-diversion-of-imported-precious-metals-536936]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-05T16:17:21+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/05/678173-pp-jewellers.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-delhi-sets-aside-redemption-fine-in-ketamine-export-case-as-goods-not-available-for-confiscation-537013]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-06T12:04:22+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/procedural-defects-in-invoices-cannot-defeat-sad-refund-entitlement-cestat-chennai-537042]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-06T14:50:42+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/06/654306-cestat-6.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-holds-importer-entitled-to-pcba-exemption-under-2005-customs-notification-sets-aside-duty-demand-537108]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-08T09:35:08+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654279-cestat-01.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/adani-group-wins-before-cestat-as-tribunal-rejects-customs-departments-overvaluation-claims-537178]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-08T16:43:37+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/08/678635-photo-2026-06-08-15-56-38.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-customs-cannot-classify-imported-dolomite-blocks-as-marble-by-relying-on-test-reports-of-other-importers-537382]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-10T15:14:40+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652517-cestat-01-copy.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-quashes-continued-suspension-of-nhava-sheva-cfs-notes-no-inquiry-was-initiated-537434]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-10T18:22:26+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/10/679064-whatsapp-image-2026-06-10-at-155923.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-grants-customs-exemption-on-re-imported-buffalo-meat-quashes-4582-cr-demand-537666]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-12T18:28:39+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/12/679480-whatsapp-image-2026-06-12-at-170839.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-chennai-quashes-customs-duty-demand-over-inadmissible-electronic-evidence-537670]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-12T18:45:23+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/12/679484-whatsapp-image-2026-06-12-at-170747.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/late-fees-for-delayed-filing-of-supplementary-bills-of-entry-cannot-be-imposed-mechanically-538030]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-17T11:09:02+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/01/29/652659-cestat.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/actual-user-conditions-cannot-be-enforced-upon-a-post-export-transferable-dfia-merely-through-executive-public-notices-538408]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-19T18:17:11+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/19/681179-cestat-global-exim.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-kolkata-sets-aside-confiscation-of-365-kg-gold-after-jeweller-produces-gst-purchase-records-538479]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-20T15:44:56+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/02/05/654281-cestat-03.webp</image:loc>
    </image:image>
  </url>
  <url>
    <loc><![CDATA[https://www.livelawbiz.com/customs/cestat/cestat-mumbai-parts-imported-for-kidney-dialysis-machines-attract-12-igst-not-18-sets-aside-duty-demand-538798]]></loc>
    <changefreq>always</changefreq>
    <priority>0.5</priority>
    <lastmod>2026-06-24T14:37:07+05:30</lastmod>
    <image:image>
      <image:loc>https://www.livelawbiz.com/h-upload/2026/06/24/682018-cestat-mumbai.webp</image:loc>
    </image:image>
  </url>
</urlset>
