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From the reconciliation chart given by the appellant, it appears that after reconciliation of trading and manufacturing stock the difference is not such…

It is evident that if the proper officer has reason to believe that any goods are liable to confiscation under the Customs Act, he may seize such goods.…

Valuation of the goods was made in arbitrary manner without giving any cogent reasons whatsoever. The lower authorities have also not adhered to the principles…

Both confiscation and provisional release arise in the aftermath of seizure under section 110 of Customs Act, 1962. The scope for, and limits on, confiscation…

The goods imported and goods sold, though are of different brand names are one and same which is verifiable from the item code and item description and…

The provisions of Section 128 of the Customs Act, would clearly indicate that limitation would be counted from the date of communication to him (person…

The Commissioner (Appeals) while deciding the classification of the disputed goods, in question, under heading 8708, has not given any finding as to whether…

It is found that after the impugned order dated 02.11.2021 confirming the suspension of CB Licence under Regulation 16(2) of CBLR, 2018, the department…

As the transactions in question is before 1.7.2012, when Exclusion Clause was introduced in Rule 2 (l), thus, the transaction in question does not fall…

On perusal of the alleged demand notice, it is merely in the nature of an intimation letter and has not been issued invoking any provisions of Customs…

On going through the relevant HSN notes, it is found that the apparatus or equipments referred in the notes are complete apparatus and not Populated Printed…

SCN calls upon the petitioner to show cause as to why the goods proposed to be exported under duty draw back scheme should not detained and why the petitioner…

It is high time that the Government and Public Authorities have got the practice of not relying upon technical pleas. It was also argued by Shri. Ravi…

The show-cause notice alleges that the appellants have evaded duty of Rs.22,56,445/-. The verification report submitted by the Department in respect of…

Ld. Sr. Counsel has fairly submitted that they are not arguing the case on merits. However, they are disputing the invocation of extended period for issuance…

The same services in the appellant’s own case for the different period has been allowed by this tribunal in INTEGRA ENGINEERING INDIA LTD VERSUS C.C.E.…

The contention of the revenue is not correct in as much as it contends that the Supply of Tangible Goods service is not falling under definition of Input…

The petitioners appear to have moved representations before the respondents as early as on 01.04.2022, 24.03.2022, 24.03.2022 & 30.03.2022 requesting …

Unless there is an appropriate amendment to the provisions and the Customs Act,1962 and the Rules made thereunder which fall within the four corners of…

The sequitur is, the prayer in the captioned writ petition deserves to be acceded to by respectfully following the ratio of Hon'ble Division Bench in …

Customs Brokers Licensing (Amendment) Regulations, 2022 ...

Restrictions on import of products made of plastic ...

Amendment in Import Policy Condition of Water Melon Seeds under ITC(HS) Code 1207 70 90 of Chapter-12 of ITC (HS), 2022, Schedule-I (Import Policy) ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 49/2022-Customs(N.T.), dated 02nd June, 2022 ...

Fixation of Tariff Value of Edible Oils, Brass Scrap, Areca Nut, Gold and Silver ...

Seeks to levy anti-dumping duty on Fluoro Backsheet excluding transparent backsheet originating in or exported from China PR for a period of five years, 2022 ...

Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 ...

Inclusion of provisions in continuation to Public Notice No. 10/2015-20 dated 24.05.2022 ...

Inclusion of agencies in Appendix 2G of Appendices and Aayat Niryat Forms of Foreign Trade Policy, 2015 20 in terms of Para 2.55 (d) of HBP 2015 20. ...

Amendments in Chapter 5 of the Handbook of Procedures 2015-20, related to Export Promotion Capital Goods Scheme to reduce 'Compliance Burden' and enhance 'Ease of doing Business' ...

Corrigendum - Notification No. 27/2022-Customs, dated the 21st May, 2022 ...

Sunset clause prescribed for Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China ...

Relaxation in provision of submission of 'Bill of Export' as an evidence of export obligation discharge for supplies made to SEZ units in case of Advance Authorisation ...

Amendments in Para 2 (b)(i) of the 'Guidelines For Applicants' under ANF-4F of Handbook of Procedures 2015-2020. ...

Seeks to amend notification no. 50/2017-Customs dated 30.06.207 extending the time period for furnishing the final Mega power project certificate from 120 months to 156 months and extending the period of validity of security in the form of Fixed Deposit Receipt or Bank Guarantee from 126 months to 162 months, in case of provisional mega power projects ...

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Govt to share details of Commercial Rent/Lease Deed to curb evasion of GST
Gurugugram CA arrest by GST Dept. – Submission by Dept. in Court
Representation against beyond law use of power by GST officer
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HC: In a scam of such a huge latitude, with all its intricacies, custodial interrogation of the applicant, would be required.

AAR: Tender cannot be considered as single composite supply because the applicant itself has divided the Tender into 4 different supplies.

HC: Variation of amount vide SCN issued subsequent to final quantification of arrears is immaterial for determining the eligibility under the SVLDR Scheme.

HC: Revenue violated the provision of section 73(1) of WBGST Act and Rule 142(1A) of the WBGST Rules as it didn’t issue Form GST DRC-01A , before issuance of Form GST DRC-01.

HC: The assessee is entitled to be enlarged on bail subject to fulfilment of certain conditions, breach of which would result into the cancellation of bail at the prosecution’s behest.

HC: Release of vehicle and goods in question is being directed on depositing of an amount of Rs. 17 lakhs and furnishing bond of Rs. 65 lakhs with revenue.

HC: Upon deposit of 10% of disputed tax amount during pendency of appeals, recovery of any remaining balance is deemed to have been stayed in view of Section 107 of CGST Act.

HC: The reasons assigned could have been more elaborate but that by itself cannot render the impugned orders vitiated.

HC: Where a show cause notice under any of the indirect tax enactment has been received by the declarant on or before the 30th day of June, 2019, then, the amount of duty stated to be payable by the declarant…

AAR: Applicant is not exempted to generate e-way bill for the movement of capital goods, raw material or finished goods to be made between their two units.

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