TaxCorp Excise & Customs

Excise & Customs Highlights

04-12-2023 (2023) TaxCorp(IDT) 131848 (CESTAT-HYDERABAD)

In the absence of the Appellant’s providing any evidence that they were the brand name owners, irrespective of the fact that whether it was registered…

28-11-2023 (2023) TaxCorp(IDT) 131847 (CESTAT-AHMEDABAD)

The reason given for denial of cenvat credit of Rs.77,74,439/- by the Adjudicating Authority that since one year period is provided under Section 11A …

28-11-2023 (2023) TaxCorp(IDT) 131846 (CESTAT-KOLKATA)

The issue is squarely covered by the decisions of this Tribunal in M/S. JAI BALAJI INDUSTRIES LIMITED VERSUS COMMISSIONER OF CENTRAL EXCISE, BOLPUR and…

23-11-2023 (2023) TaxCorp(IDT) 131845 (CESTAT-KOLKATA)

The issue is no longer res integra as the same issue has been decided by this Tribunal in Appellant's own case, M/S. HINDALCO INDUSTRIES LIMITED VERSUS…

22-11-2023 (2023) TaxCorp(IDT) 131844 (CESTAT-KOLKATA)

The issue is no longer res integra as an identical issue has been decided by this Tribunal in the case of M/S HINDUSTAN UNILEVER LIMITED VERSUS COMMISSIONER…

16-11-2023 (2023) TaxCorp(IDT) 131843 (CESTAT-ALLAHABAD)

Provisional assessment is made for the reason that value are rate of duty could not have been determined finally at the time of clearance. In the present…

07-11-2023 (2023) TaxCorp(IDT) 131842 (CESTAT-ALLAHABAD)

This case is, in any case not different from the case where demands have been dropped by the Adjudicating Authority holding the end products as a product…

27-09-2023 (2023) TaxCorp(IDT) 131841 (CESTAT-ALLAHABAD)

The issue is no more res integra and is squarely covered by the judgment of Hon’ble High Court of Himachal Pradesh at Shimla in the case of COMMISSIONER…

26-09-2023 (2023) TaxCorp(IDT) 131840 (CESTAT-ALLAHABAD)

The show cause notice has been issued mainly based on the decision of VANDANA GLOBAL LTD. VERSUS CCE and the same has been categorically overruled by …

22-09-2023 (2023) TaxCorp(IDT) 131839 (HC-ALLAHABAD)

Appellant had deposited an amount of Rs.1,00,00,000/- as directed by the Hon’ble High Court vide order dated 08.07.2014. Admittedly, in this case the …

15-09-2023 (2023) TaxCorp(IDT) 131838 (SC)

It is found that the question as to whether the order of remand was justified or not has been rendered otiose. Therefore, this Special Leave Petition …

28-11-2023 (2023) TaxCorp(IDT) 131837 (HC-BOMBAY)

Having perused the record as also the impugned order, in our opinion, the view taken by the Additional Secretary to the Government of India is too technical…

06-11-2023 (2023) TaxCorp(IDT) 131836 (HC-MADRAS)

This Court is of the view that, it need not labour much to resolve the controversy raised in the Writ Petitions inasmuch as the petitioner has come forward…

02-11-2023 (2023) TaxCorp(IDT) 131835 (HC-DELHI)

It is manifest that the detention of goods cannot be said to be unjustified. The record further reflects that the petitioner was not the original importer…

31-10-2023 (2023) TaxCorp(IDT) 131834 (HC-MADRAS)

It is not the case of the petitioner that the samples were opened or missing. As per the test report dated 09.08.2011 of Assistant Chemical Examiner that…

01-12-2023 (2023) TaxCorp(IDT) 131833 (CESTAT-KOLKATA)

While deciding the question of over valuation on part of the exporter, there is nothing on ecord to in any way conclusively link the conduct of the said…

21-11-2023 (2023) TaxCorp(IDT) 131832 (CESTAT-KOLKATA)

In this case no doubt the respondent in terms of Notification, has failed to fulfill the export obligation within a block of 4 years, the respondent is…

20-11-2023 (2023) TaxCorp(IDT) 131831 (CESTAT-KOLKATA)

It is found that it is a fact on record that the appellant filed shipping bills at the time of export of goods and duty was to be paid on the basis of…

24-11-2023 (2023) TaxCorp(IDT) 131830 (HC-AP)

Given the fact that the appeal of the appellant/Revenue was primarily touching upon the applicability of the Notification No.214 of 1986 and also use …

30-11-2023 (2023) TaxCorp(IDT) 131829 (CESTAT-AHMEDABAD)

It is found that the appellant has imported stock lot of Jute Bags, which was declared in the bill of entry. The department has enhanced the value on …

05-12-2023 Customs - PUBLIC NOTICE No. 24 /2023

Practice of assessment of imports of Petroleum products under CTH 2710-Reg ...

05-12-2023 DGFT - Trade Notice No. 35/2023-24

Amnesty Scheme - Closure of cases of default in Export Obligation under Advance Authorisation and EPCG Schemes where applications have been filed with PRC/EPCG Committee for relaxation in policy/procedure on grounds of genuine hardship/adverse impact on trade ...

30-11-2023 FTP - Notification No. 46/2023

Export of food commodities through National Cooperative Exports Limited (NCEL) ...

30-11-2023 NOTIFICATION NO. 89/2023-CUSTOMS (N.T.)

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

30-11-2023 NOTIFICATION NO. 63/2023-Customs

Seeks to amend notification No. 22/2022-Customs, dated the 30th April, 2022, in order to align it with changes introduced vide notification No. 72/2023-Customs (N.T.), dated 30.09.2023 ...

30-11-2023 NOTIFICATION NO. 40/2023-Central Excise

Seeks to further amend notification No. 18/2022 - Central Excise in order to revise the SAED rate on petroleum crude ...

29-11-2023 NOTIFICATION NO. 87/2023-Customs (N.T.)

Notification to exempt deposits into ECL till 19th January 2024 ...

29-11-2023 NOTIFICATION NO. 88/2023-Customs (N.T.)

Exemption of deposits from the provisions of Section 51 of Customs Act, 1962 ...

28-11-2023 Notification No. 86/2023-CUSTOMS (N.T.)

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

23-11-2023 FTP - NOTIFICATION NO. 45/2023

Imposition of Minimum Export Price on export of Onions. ...

23-11-2023 NOTIFICATION NO. 85/2023-Customs (N.T.)

Appointment of Common Adjudicating Authority ...

22-11-2023 NOTIFICATION No. S.O. 5023 (E)

Central Government notifies the 77.0950 hectares area comprising the Survey numbers and constitutes an Approval Committee ...

22-11-2023 SEZ - NOTIFICATION No. S.O. 5025 (E)

Central Government notifies an area of 0.781 hectares and de-notifies an area of 2.930 hectares, thereby making resultant area as 602.4346 hectares at Village Kalwara, Jhai, Bhambhoriya, Bagru Khurd & Newta, Tehsil- Sanganer, Distt-Jaipur, Rajasthan ...

22-11-2023 NOTIFICATION NO. 13/2023 -Customs (ADD)

Seeks to further amend notification No. 47/2021-Customs (ADD), dated 26th August, 2021, imposing Anti-dumping Duty on imports of "Natural mica-based pearl industrial pigments excluding cosmetic grade" from China PR, to modify the existing duty table ...

21-11-2023 NOTIFICATION No. 12/2023-Customs (ADD)

Seeks to continue levy of anti-dumping duty on "Synthetic Grade Zeolite 4A (Detergent Grade) from China PR for 5 years pursuant to First Sunset Review Final Findings issued by DGTR." ...

News & Views

Zomato and Swiggy Face Rs 750 Crore GST Demand

Comprehensive Guide to GST E-Invoice System Implementation

Instructions for Direct API Integration with IRPs for E-Invoice Reporting

Advisory on verification of transporter Id (TRANSIN) in e-Waybills

GST Council Newsletter for the month of October 2023

Union Finance Minister Launches 12 GST Seva Kendras in Gujarat

गुड्स एंड सर्विस टैक्स सेंट्रल मेरठ की इंटेलिजेंस (DGGI) ने बड़ा फर्जीवाड़ा पकड़ा

DGGI Meerut Busts Rs. 1,481 Crore Fake Invoice Syndicate

2- Factor Authentication for e-Way Bill and e-Invoice System

Biometric Aadhaar Verification for GST Registration – Gujarat & Puducherry

October 2023 GST Revenue Hits Second-Highest Mark, Surges 13%

GSTN issued advisory related to changes in GSTR-5A

GSTN enables New Registration functionality for IRPs

CGST Mumbai Busts Rs. 263 Crore Fake GST Invoice Racket

ICAI representation on Mass GST Notices: Unfair Treatment of Taxpayers

DGGI Uncovers ₹57,000 Cr Fake ITC Cases, 500 Arrests

Advisory on GST Registration & Return for Online Money Gaming Providers

Latest Amendments to GST Rules: Key Updates September 2023

Goa (Recovery of Arrears of Tax, Interest, Penalty, Other Dues through Settlement) Act, 2023

GST Exemption for Gangajal and Puja Samagri: CBIC Clarification

04-12-2023 (2023) TaxCorp(IDT) 8349 (Customs)

CESTAT - CESTAT Delhi Upholds Customs Duty on Re-Imported Goods into DTA from SEZ Unit.

04-12-2023 (2023) TaxCorp(IDT) 8348 (GST)

HC - Punjab & Haryana HC Reinstates Appeal Dismissed for Manual Filing, Citing 'Electronically or Otherwise' Provision.

04-12-2023 (2023) TaxCorp(IDT) 8347 (GST)

HC - Madras HC Reverses AAR's Exemption Denial on Services for Imported Wheat Intended for Processing.

04-12-2023 (2023) TaxCorp(IDT) 8345 (Service Tax)

SC - Supreme Court Remands Zydus Lifescience’s ITC Case for Fresh Adjudication on Foreign-Agent Commission.

30-11-2023 (2023) TaxCorp(IDT) 8343 (Service Tax)

CESTAT - CESTAT Delhi Upholds Service Tax Demand on Indian Institute for Degrees from Non-Recognized Foreign University.

30-11-2023 (2023) TaxCorp(IDT) 8342 (Excise)

HC - Madras High Court Recognizes Post-Investigation ST-3 Declarations as Valid for SVLDRS 2019 Eligibility.

30-11-2023 (2023) TaxCorp(IDT) 8341 (GST)

HC - Madras High Court Rules University Affiliation Services Not Exempt from GST, Dismisses Writ Petitions.

30-11-2023 (2023) TaxCorp(IDT) 8340 (Excise)

CESTAT - CESTAT Bangalore Classifies MTR's 'Badam Milk Drink' as 'Beverage', Not 'Flavoured Milk'.

30-11-2023 (2023) TaxCorp(IDT) 8339 (VAT)

HC - Karnataka High Court Quashes Show Cause Notice Against Britannia for VAT Refund Reversal, Calls for Departmental Coordination.

30-11-2023 (2023) TaxCorp(IDT) 8338 (Service Tax)

CESTAT - CESTAT Chennai Rules Commission from Overseas Buyers for Export Services Not ‘Intermediary.

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