{"id":242432,"date":"2021-01-19T17:45:16","date_gmt":"2021-01-19T12:15:16","guid":{"rendered":"https:\/\/www.scconline.com\/blog\/?p=242432"},"modified":"2021-04-02T18:39:09","modified_gmt":"2021-04-02T13:09:09","slug":"cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification","status":"publish","type":"post","link":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","title":{"rendered":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification"},"content":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT):<\/strong> Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation of order for absolute confiscation of goods covered under Bill of Entry No. 3503904 dated 03-06-2019 valued at Rs.10,27,108\/- under Section 111 (d) of the Customs Act, 1962 along with penalty of Rs 1,50,000\/- under Section 112 (a) by the Commissioner of Customs (Appeals) for want of BIS certification.<\/p>\n

The Tribunal observed that primary ground for rejection of the BIS officials test report submitted by the importer appellant before the adjudication authority was that the sample forwarded by the dock officer to the concerned group was different from the photographs annexed to the test report. On the other hand the BIS officials had opined that photographs being secondary piece of evidence which appearances can vary with the angle of photography, it should not form the basis of his decision that the goods were \u2018LED chains\u2019\u2019 and not \u2018LED modules\u2019. The Tribunal further observed that in obedience to orders of the Commissioner (Appeals) test was carried out and BIS authorities had submitted their report reconfirming that the imported goods are LED Modules standard IS 16103 and the Port Duty Officer, Mumbai forwarded the same report received through e-mail to the respondent department with a cover note that for such item compulsory BIS registration mark was not required.<\/p>\n

The Tribunal allowed the appeal stating that order passed by the Commissioner (Appeals) for absolute confiscation of imported goods does not stand the test of law and the same was required to be set aside.[Crysta LED (P) Ltd. v. Commr. Of Customs, 2021 SCC OnLine CESTAT 36<\/a> , decided on 12-01-2021]<\/p>\n

\n

Suchita Shukla, Editorial Assistant has put this story together<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation <\/p>\n","protected":false},"author":67011,"featured_media":201689,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[3,11],"tags":[],"class_list":["post-242432","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-casebriefs","category-tribunals_commissions_regulatorybodies"],"yoast_head":"\nCESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification | SCC Times<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification\" \/>\n<meta property=\"og:description\" content=\"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/\" \/>\n<meta property=\"og:site_name\" content=\"SCC Times\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/scc.online\/\" \/>\n<meta property=\"article:published_time\" content=\"2021-01-19T12:15:16+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-04-02T13:09:09+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1330\" \/>\n\t<meta property=\"og:image:height\" content=\"887\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Editor\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Editor\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/\",\"url\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/\",\"name\":\"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification | SCC Times\",\"isPartOf\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\",\"datePublished\":\"2021-01-19T12:15:16+00:00\",\"dateModified\":\"2021-04-02T13:09:09+00:00\",\"author\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#breadcrumb\"},\"inLanguage\":\"en-US\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage\",\"url\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\",\"contentUrl\":\"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg\",\"width\":1330,\"height\":887},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.scconline.com\/blog\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#website\",\"url\":\"https:\/\/www.scconline.com\/blog\/\",\"name\":\"SCC Times\",\"description\":\"Bringing you the Best Analytical Legal News\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.scconline.com\/blog\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"en-US\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe\",\"name\":\"Editor\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"en-US\",\"@id\":\"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g\",\"caption\":\"Editor\"},\"url\":\"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/\"}]}<\/script>\n<!-- \/ Yoast SEO Premium plugin. -->","yoast_head_json":{"title":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification | SCC Times","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","og_locale":"en_US","og_type":"article","og_title":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification","og_description":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Suvendu Kumar Pati (Judicial Member) allowed an appeal which was filed against the confirmation","og_url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","og_site_name":"SCC Times","article_publisher":"https:\/\/www.facebook.com\/scc.online\/","article_published_time":"2021-01-19T12:15:16+00:00","article_modified_time":"2021-04-02T13:09:09+00:00","og_image":[{"width":1330,"height":887,"url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","type":"image\/jpeg"}],"author":"Editor","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Editor","Est. reading time":"2 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","url":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/","name":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification | SCC Times","isPartOf":{"@id":"https:\/\/www.scconline.com\/blog\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage"},"image":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage"},"thumbnailUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","datePublished":"2021-01-19T12:15:16+00:00","dateModified":"2021-04-02T13:09:09+00:00","author":{"@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe"},"breadcrumb":{"@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#breadcrumb"},"inLanguage":"en-US","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/"]}]},{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#primaryimage","url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","contentUrl":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","width":1330,"height":887},{"@type":"BreadcrumbList","@id":"https:\/\/www.scconline.com\/blog\/post\/2021\/01\/19\/cestat-photographs-are-secondary-pieces-of-evidence-and-can-vary-with-the-angle-of-photography-tribunal-explains-while-allowing-appeal-in-regard-to-bis-certification\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.scconline.com\/blog\/"},{"@type":"ListItem","position":2,"name":"CESTAT | Photographs are secondary pieces of evidence and can vary with the angle of photography; Tribunal explains while allowing appeal in regard to BIS certification"}]},{"@type":"WebSite","@id":"https:\/\/www.scconline.com\/blog\/#website","url":"https:\/\/www.scconline.com\/blog\/","name":"SCC Times","description":"Bringing you the Best Analytical Legal News","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.scconline.com\/blog\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"en-US"},{"@type":"Person","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/84e42bab48238baf12c7e33b3d9761fe","name":"Editor","image":{"@type":"ImageObject","inLanguage":"en-US","@id":"https:\/\/www.scconline.com\/blog\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/34e366be721c41333586de05faa13743195f5b142dcd7a015c6fabd2389521d0?s=96&d=mm&r=g","caption":"Editor"},"url":"https:\/\/www.scconline.com\/blog\/post\/author\/editor_4\/"}]}},"jetpack_featured_media_url":"https:\/\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg","jetpack_sharing_enabled":true,"jetpack-related-posts":[{"id":318394,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/03\/26\/tribunal-has-discretion-to-dispense-obligation-to-deposit-duty-interest-or-penalty-in-cases-of-undue-hardships-legal-news\/","url_meta":{"origin":242432,"position":0},"title":"[Section 129-E, Customs Act] | Tribunal has discretion to dispense obligation to deposit duty\/interest or penalty in cases of undue hardships: Delhi High Court","author":"Simranjeet","date":"March 26, 2024","format":false,"excerpt":"Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty\/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Delhi High Court","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/02\/Delhi-High-Court.webp?resize=700%2C400&ssl=1 2x"},"classes":[]},{"id":357175,"url":"https:\/\/www.scconline.com\/blog\/post\/2025\/08\/20\/drawback-payable-on-market-value-of-goods-cestat\/","url_meta":{"origin":242432,"position":1},"title":"Drawback due on goods will be payable when the amount is less than market value of goods: CESTAT","author":"Bharti","date":"August 20, 2025","format":false,"excerpt":"\"If the transaction value (FOB value) is so high, that the drawback due on the goods exceeds the market value of the goods, then, as per section 76(1)(b) of the Customs Act, 1962, no drawback shall be allowed.\"","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Drawback payable on market value of goods","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1050%2C600&ssl=1 3x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2025\/08\/Drawback-payable-on-market-value-of-goods.webp?resize=1400%2C800&ssl=1 4x"},"classes":[]},{"id":252663,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/08\/13\/ownership-of-gold\/","url_meta":{"origin":242432,"position":2},"title":"CESTAT | If the ownership of gold is proved to the customs, can it still be penalized? Tribunal upholds confiscation of gold concealed inside the inner garment","author":"Editor","date":"August 13, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): S.S. Garg (Judicial Member) partly allowed an appeal which was filed aggrieved by the order passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) had rejected the appeal upholding the Order-in-Original. The officers of Air Intelligence Unit, Cochin International Airport, Nedumbassery seized two gold\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":261351,"url":"https:\/\/www.scconline.com\/blog\/post\/2022\/02\/09\/unless-7-5-of-the-penalty-is-deposited-when-the-penalty-is-in-dispute-the-appeal-cannot-be-entertained-by-the-tribunal\/","url_meta":{"origin":242432,"position":3},"title":"CESTAT | Unless 7.5% of the penalty is deposited when the penalty is in dispute, the appeal cannot be entertained by the Tribunal","author":"Editor","date":"February 9, 2022","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi, C.S. (Judicial Member) and P. Anjani Kumar (Technical Member) decided on an appeal which was filed in the matter of non-compliance with the pre-deposit. It was alleged that M\/s. Sri Vasavi Gold and Bullion Pvt. Ltd. (the\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"Customs, Excise and Services Tax Appellate Tribunal","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2022\/02\/CESTATNew-Logo.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":243734,"url":"https:\/\/www.scconline.com\/blog\/post\/2021\/02\/12\/cestat-penalty-imposed-under-s-112-read-with-s-114aa-of-the-customs-act-1962-set-aside-tribunal-allows-appeal-stating-absence-of-mens-rea\/","url_meta":{"origin":242432,"position":4},"title":"CESTAT | Penalty imposed under S. 112 read with S. 114AA of the Customs Act, 1962 set aside; Tribunal allows appeal stating absence of mens rea","author":"Editor","date":"February 12, 2021","format":false,"excerpt":"Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ashok Jindal (Judicial Member) allowed an appeal which was filed against the impugned order wherein the penalty of Rs 50,000 had been imposed under Section 112 read with Section 114AA of the Customs Act, 1962. The appellant was a customs broker and\u2026","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=700%2C400&ssl=1 2x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2018\/09\/CESTAT-Taxscan.jpg?resize=1050%2C600&ssl=1 3x"},"classes":[]},{"id":324184,"url":"https:\/\/www.scconline.com\/blog\/post\/2024\/06\/12\/cestat-upholds-order-directing-to-pay-redemption-fine-and-penalty-on-re-export-of-prohibited-goods-scctimes\/","url_meta":{"origin":242432,"position":5},"title":"\u2018Releasing prohibited goods without fine is not a valid option\u2019; CESTAT upholds order directing to pay redemption fine and penalty on re-export of prohibited goods","author":"Arushi","date":"June 12, 2024","format":false,"excerpt":"The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling\/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.","rel":"","context":"In "Case Briefs"","block_context":{"text":"Case Briefs","link":"https:\/\/www.scconline.com\/blog\/post\/category\/casebriefs\/"},"img":{"alt_text":"CESTAT","src":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1","width":350,"height":200,"srcset":"https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=350%2C200&ssl=1 1x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=525%2C300&ssl=1 1.5x, https:\/\/i0.wp.com\/www.scconline.com\/blog\/wp-content\/uploads\/2024\/04\/CESTAT.webp?resize=700%2C400&ssl=1 2x"},"classes":[]}],"amp_enabled":true,"_links":{"self":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242432","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/users\/67011"}],"replies":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/comments?post=242432"}],"version-history":[{"count":0,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/posts\/242432\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media\/201689"}],"wp:attachment":[{"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/media?parent=242432"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/categories?post=242432"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.scconline.com\/blog\/wp-json\/wp\/v2\/tags?post=242432"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}