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While discussing the liability of the department to pay the interest has referred to Departments’ own circular dated 2.1.2002 wherein the Board clarified…

It is not disputed that appellant have been maintaining separate record for cenvatable and non-cenvatable inputs in RG-23 Part-I and Form-IV register …

Taking into consideration the contents of the impugned orders in all these writ petitions rejecting the petitioners’ applications for grant of transferability…

The issue as regards Bunker Tanks in the Engine Room stands decided in the decisions of the Hon’ble Gujarat High Court in PRIYA HOLDING (P) LTD VERSUS…

Apparently and admittedly, the adjudicating authority has placed considerable reliance on the statement of the Directors of CHA M/s. Him Logistics Ltd.…

On perusal of facts, it is seen that the refund claim was originally returned to the appellant stating that they could use the accumulated balance credit…

It is required to be noted that Rule 18 of the 2002 Rules has been enacted in exercise of rule making powers under Section 37(xvi) of the Act. Section…

From the definition of “place of removal” also it is seen that where the price at which goods are ordinarily sold by the assessee is different for different…

It is seen from the perusal of the judgment of the Kerala High Court in SABMILLER INDIA LTD. VERSUS UNION OF INDIA that the period involved was from July…

Taking note of the totality of facts and circumstances of the case, more particularly the fact that the foreign currency amounting to Rs.65,00,000/- has…

A matter involving somewhat similar issue was closed by court, whereupon a proposal was made by revenue to Central Board of Indirect Taxes and Customs…

A matter involving somewhat similar issue was closed by court, whereupon a proposal was made by revenue to Central Board of Indirect Taxes and Customs…

Appellant is engaged in manufacture of Urea which is meant for fertilizer. Case of department is that Urea was diverted and used for industrial purpose,…

The Petitioner filed an appeal against demand determined in O-I-O. Tribunal returned a finding that adjudicating authority had failed to comply with requirements…

Petitioner (detention) prays for a direction in the nature of certiorari for quashing of the detention order dated 28.12.2021, issued under Section 3(1)…

The request of remand is for purpose of seeking opportunity to cross-examine the witnesses based on whose statement the appellant has been penalized. …

The mis-declaration as regards the value of the goods was also made good by the beneficiary importer. The stand of the respondent before the authorities…

In terms of Notification No.26/2022 dated 31.03.2022, CBIT has assigned and declared the Deputy Commissioner or Assistant Commissioner of Customs and …

It is a case of town seizure. It is further found that the appellant/assessee have led sufficient evidence that he has purchased the goods from the open…

The goods were not available for confiscation, hence the order of confiscation is bad and accordingly order of confiscation is set aside. Further, in …

Seeks to amend No. 18/2022-Central Excise, dated the 19th July, 2022 to reduce the Special Additional Excise Duty on production of Petroleum Crude. ...

Seeks to further amend No. 04/2022-Central Excise, dated the 30th June, 2022, to reduce the Special Additional Excise Duty on Diesel. ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 97/2022-Customs(N.T.), dated 17th November, 2022 ...

Central Board of Indirect Taxes and Customs appoints the Central Excise officers for the jurisdiction ...

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

SCOMET Updates 2022 - Amendment in Appendix 3 {SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items, 2018. ...

Extension of validity of Pre-Shipment Inspection Agency (PSIAs) ...

Incorporation of new policy condition against HS Code 1006 40 00 ...

Seeks to amend Notification No. 47/2022-Customs (N.T.) dated 31st May 2022 ...

Seeks to amend Notification No. 19/2022-Customs (N.T.) dated 30th March 2022 ...

Amendment to Instruction No 18/2022-Customs dated 12.08.2022 and 26/2022-Customs dated 06.10.2022 regarding extension of Requirement of Health Certificate accompanied with the import of food consignments ...

Improvements in SWIFT: Integration of ICEGATE with AQCS-ICS (Animal Quarantine and Certification Services-Import Clearance System) effective 01.12.2022 ...

Seeks to amend notification no. 17/2019-Customs (ADD) dated 9th April, 2019 ...

Modification in Standard Input Output Norms (SION) of Textiles (Product Code 'J') : Amendment in SION J-222 ...

Fixation of new Standard Input Output Norms (SION) at E-136 for export of wheat flour (Atta), deletion of SION E-110, amendment in Appendix 4J and insertion of new para 4.05 (iii) under Handbook of Procedures 2015-20 ...

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HC: Assessee is directed to be released on regular bail on furnishing bail bonds.

HC: The assessee has produced all relevant documents along with the claim for refund including documents comprising of details of stock, CA Report, etc., for the purpose of establishing that the stock…

HC: Assessee is directed to file a refund application along with evidence that it has reversed the entry of availment of the subject credit.

HC: All circulars and instructions issued by Revenue can be only of clarificatory nature and it cannot have been diluting the statutory provision or for that matter making the statutory provision redu…

HC: Both SCN and order for cancellation of registration are not clear enough to understand the mind of the issuing authority.

HC: Meddling at this stage by this Court would be premature and entertainment of writ petition by exercise of power under Article 226 of the Constitution of India would run contrary to the settled pri…

HC: Interest amount directed to be paid by the respondents as well as the penalty proceedings and further investigation by NAA in respect of cinema halls of petitioner for extended period of time as provided…

HC: Matter has been hanging fire without the revenue taking requisite steps, either vis-a-vis the petition or with regard to imposition and/or recovery of penalty.

HC: Rule 21A contains provision of suspension but only where the registered person himself applies for the cancellation of registration. but in this case, petitioner has not applied for cancellation of…

HC: GST TRAN-1/revised GST TRAN-1 filed by units/offices will be basis the manual ISD invoices issued/to be issued by ISD of assessee subject to aggregate credit cumulatively not exceeding the ISD credit…

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