HAL Fire Extinguishers In Su30MKI Jets Are Integral Aircraft Parts Exempt From Duty: CESTAT Delhi

The Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that fire extinguishers installed by Hindustan Aeronautics Limited (HAL) in Su30MKI fighter jets qualify as integral aircraft parts and cannot be treated as stand-alone safety equipment to deny customs duty exemption. A Bench comprising Judicial Member Binu Tamta and Technical Member Hemambika R. Priya, on 9 January 2026, set aside the differential customs duty demand of Rs. 92 lakh against HAL . ...

CBIC Extends Deferred Import Duty Facility To Compliant Businesses From March 2026

On 1 February 2026, the Central Board of Indirect Taxes and Customs (CBIC) proposed extending the deferred payment of import duty facility to compliant businesses from 1 March 2026 through Notification No. 13/2026. Per the Notification, the facility will be available until 31 March 2028, and payments will be monitored through Indian Customs Electronic System (ICES) dashboards.The move is aimed at encouraging domestic manufacturers to obtain the Authorised Economic Operator (AEO)...

Customs Cannot Arrogate Powers Under FEMA To Confiscate Currency Or Travel Cards: CESTAT Delhi

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has held that customs officers cannot arrogate powers under the Foreign Exchange Management Act (FEMA), 1999, to confiscate currency or travel cards under the Customs Act, 1962. A Bench comprising Judicial Member Ajay Sharma and Technical Member C J Mathew observed that while customs officers have the authority to intercept and seize currency at airports, they cannot adjudicate matters under the Customs Act...

Fixing Hearing Dates Without Virtual Links Violates Natural Justice: CESTAT Delhi

The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that when an appellate authority fixes hearing dates without providing virtual hearing links, it violates the principles of natural justice and renders the opportunity of hearing a completely nugatory, hollow formality. A Bench comprising Technical Member Rajeev Tandon was hearing an appeal filed by M/s Meera Bux Neelgar against an order passed by the Commissioner (Appeals), Central Excise &...

Joint Commissioner's VAT Revision Cannot Be Revisited By Senior Officer: Calcutta High Court

The Calcutta High Court on 2 February held that once an order is revised by a Joint Commissioner under Section 86 of the West Bengal Value Added Tax Act, 2003, it cannot be subjected to a further suo motu revision under Section 85 by a Senior Joint Commissioner, as both officers act as delegates of the Commissioner and exercise the same revisional authority. A Bench of Justice Kausik Chanda, while dismissing a review petition filed by the West Bengal Tax Department, wrote: "Once an order has...

Amicable Settlement In Commercial GST Dispute Allows Quashing of FIR: Calcutta High Court

The Calcutta High Court recently quashed an FIR and released the frozen corporate bank accounts of Indian Compressors Ltd., clarifying that where a dispute is essentially commercial and private in nature, and the parties have voluntarily arrived at an amicable settlement, criminal proceedings may be quashed under Section 482 Cr.P.C., even for non-compoundable offences. A Bench of Justice Uday Kumar noted: "Where the dispute is essentially commercial and private in character, and the parties...

Using Corporate Helicopter For Private Flights Breaches Customs Exemption: CESTAT New Delhi

The New Delhi Bench of the Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that the private and non-revenue use of a helicopter imported by a corporate entity defeats the basis of the customs duty exemption granted for non-scheduled passenger or charter services. A Bench comprising President Justice Dilip Gupta and Technical Member Hemambika R. Priya examined a batch of cross-appeals filed by Indian Metal and Ferro Alloys Limited (IMFA) and the Customs Department against...

Seeking To Quash GST Summons During Inquiry Is Essentially Seeking Anticipatory Bail: Delhi High Court

The Delhi High Court has refused to interfere with GST summons issued to two Panipat-based traders, holding that summons under Section 70 of the CGST Act are meant only to aid an inquiry and do not amount to the start of coercive proceedings. Dismissing the challenge, Justice Neena Bansal Krishna said that an attempt to quash summons at the inquiry stage is, in substance, an attempt to seek protection from arrest. "Seeking setting aside of Summons, is essentially seeking interim protection or...

Transfer Pricing Reference During Extended Reassessment Period Invalid: Madras High Court

The Madras High Court held that a reference to the Transfer Pricing Officer (TPO) made during the extended period available for completion of reassessment is invalid, rendering the proceedings time-barred. Justice C. Saravanan delivered the judgment while allowing a writ petition filed by Eaton Power Quality Private Limited which challenged the order passed by the TPO under Section 92CA(3) of the Income Tax Act by which the arm's length price of corporate service fees was determined at nil and...

Prior GST Payments To Authorities Can Be Adjusted Against Pre-Deposit For Filing Appeal: Allahabad High Court

The Allahabad High Court has recently held that any money deposited by a taxpayer with the GST authorities, in the facts of the case, prior to filing an appeal under Section 107 of the Goods and Services Tax Act, 2017, must be adjusted towards the mandatory pre-deposit required for filing the appeal.In the present case, an interest liability of Rs 1.43 Crore was raised against Excel Vehicles, a unit of My Auto World Kanpur Private Limited, against which the taxpayer preferred an appeal under...

Covid Customs Duty Exemption Covers Oxygen Concentrators, Not Just Ventilators: CESTAT, New Delhi

The New Delhi Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that oxygen concentrators are eligible for exemption from customs duty under the Covid-19 relief notification issued in April 2020 and that the benefit cannot be restricted only to ventilators. Thr tribunal set aside a duty demand of Rs. 36.66 lakh raised on Aspen Diagnostics Pvt. Ltd.The bench comprising President Justice Dilip Gupta and Technical Member C.J. Mathew observed that the...

Fraud Allegations Against CA Not Exceptional Ground To Invoke Writ Jurisdiction Against GST Demands: Punjab & Haryana High Court

The Punjab and Haryana High Court has declined to entertain a writ petition challenging GST demand orders raised against a manpower services firm, holding that its allegation that a Chartered Accountant misappropriated tax payments raised disputed questions of fact and did not constitute an extraordinary circumstance to bypass the statutory appellate remedy available under the GST law. A Division Bench of Justice Lisa Gill and Justice Ramesh Chander Dimri noted that the petitioner had itself...