Customs, Excise & Service Tax Appellate Tribunal Decisions – August 2026

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August 2026 Decisions

4 ARTICLES · NEWEST FIRST

Redemption of confiscated goods under Section 125 entails liability for customs duty and interest.. Shri Anuj John vs Cochin-cus. CESTAT High Court. LawLens

CESTAT High Court·21 AUGUST 2026

Tax LawAdministrative and Public Law

Redemption of confiscated goods under Section 125 entails liability for customs duty and interest.

The appellant purchased a Yamaha R-1 motorcycle bearing registration No. MH 06 AR 8899 from Mohammad on 10 April 2013 for ₹5,00,000, relying on documents including a Bill of Entry, insurance papers, payment challan an...

4 MIN READ

Duty-free goods under specific tariff headings cannot be classified under Heading 9804 for personal imports.. VEERESH KUMAR PM vs The Principal Commissioner of Customs - Airport And Air Cargo Complex - Bengaluru. CESTAT High Court. LawLens

CESTAT High Court·21 AUGUST 2026

Tax LawAdministrative and Public Law

Duty-free goods under specific tariff headings cannot be classified under Heading 9804 for personal imports.

The appellant imported a keyboard for an automatic data processing machine through courier for personal use.

3 MIN READ

Provisional release applications require a personal hearing in compliance with natural justice.. SLK IMPEX vs Chennai III. CESTAT High Court. LawLens

CESTAT High Court·21 AUGUST 2026

Tax LawAdministrative and Public Law

Provisional release applications require a personal hearing in compliance with natural justice.

The appellant imported goods declared as “Interlining Textile Fabrics” in 17 containers through an SEZ unit located in an FTWZ at Chennai.

3 MIN READ

Recognised input-service credit cannot be denied solely because direct nexus with output services is absent.. Taxas Instruments India Pvt Ltd vs Bangalore-ltu. CESTAT High Court. LawLens

CESTAT High Court·21 AUGUST 2026

Tax LawAdministrative and Public Law

Recognised input-service credit cannot be denied solely because direct nexus with output services is absent.

M/s. Texas Instruments (India) Pvt. Ltd., a wholly owned subsidiary of Texas Instruments Inc., USA, was engaged in semiconductor design and software development. For the period October 2010 to March 2011, it availed C...

3 MIN READ