ValkyaEditorial

Tagged “cestat”

9 articles on cestat.

TribunalCustoms, Excise and Service Tax Appellate Tribunal, Kolkata

Agarwal Coal Corporation v. Commissioner of Customs (2026): late fee under Section 46(3) is not automatic

CESTAT Kolkata held that the late fee for delayed filing of a bill of entry under Section 46(3) of the Customs Act, 1962 cannot be imposed mechanically — the proper officer has the discretion to waive it where the delay is not attributable to the importer. A digest of the facts, the holding, and what it means for importers facing routine late-fee demands.

Valkya Editorial··6 min
TribunalCustoms, Excise and Service Tax Appellate Tribunal, Bangalore

Karinje Sripathi Bhat v. Commissioner of Central Excise (2026): renting residential premises for student accommodation is exempt under the negative list

A Bangalore Bench of CESTAT held that a building rented to an educational foundation for student accommodation falls within Section 66D(m) of the Finance Act 1994 — renting of a residential dwelling for use as residence — and is not service-taxable, because the exemption turns on residential use, not on the identity of the tenant.

Valkya Editorial··6 min
TribunalCESTAT, Principal Bench, New Delhi

Continental Automotive Brake Systems v. Commissioner of Customs: ABS sub-components denied concessional duty

On 22 April 2026, the CESTAT Principal Bench held that ECUs and sensors imported for assembly into Anti-lock Braking Systems are 'suitable for use' in motor vehicles and are denied the benefit of Notification 50/2017-Customs, but set aside interest and penalty on differential IGST for the pre-16 August 2024 period.

Valkya Editorial··9 min