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Excise & Customs Highlights

On perusal of the said rules and upon placing reliance on Hon’ble Apex Court judgment of BALAJI STEEL RE-ROLLING MILLS VERSUS COMMISSIONER OF CENTRAL …

The limitation under Section 11A(1)(a) was one year, which was substituted for two years w.e.f. 14.05.2016. The appellant have filed their returns (form…

The amount of Rs. 3,01,69,127/- (Rs.2,99,35,000/- + Rs.2,34,127/-) have been accepted by the Income Tax Authority, as income from other sources (property…

At the time of implementation of GST Regime, the legislature had perceived as to what would happen to the credit of tax lying in stock as on the date …

The demand of reversal of cenvat credit on outward transportation is set aside. The demand was confirmed by the tribunal and the matter was remanded solely…

The credit of all the three account is taken i.e. input, inputs service and capital goods the credit balance was maintained much more than the credit …

When a statute levies a tax it does so by inserting a charging section by which a liability is created or fixed and then proceeds to provide the machinery…

The role of the Appellant in the whole episode has been derived only from the printout sheet/emails retrieved from the pen-drive seized from the residential…

In view of Article 145(5) of the Constitution of India, concurrence of a majority of the judges at the hearing will be considered as a judgment or opinion…

In the last round of appeal, this tribunal remanded the matter. In view of said order of Tribunal, there is no dispute that appellant is not liable to…

Appellants are engaged in manufacture of womens' inner garments. They avail the facility of CENVAT credit on taxes paid for various input services. Appellants…

Petitions have been filed seeking refund of terminal excise duty (TED) claimed by the petitioner in regard to the duty paid on supply of laptops to licence…

The issue relates to classification of Product imported by appellant. The appellant described the Product in Bills of Entry as MP071025 CISCO BOQ-19 4…

The issue involved in the case of Gyal M G Gases P Ltd is identical and the facts are also similar. It was held in the said case that The refund application…

The issue with regard to the admissibility of refund, in case where drawback of only customs portion have been availed by the assessee, has already been…

From the standpoint of the RTI Act, the Appellant shall note that outstretching the interpretation of Section 2(f) of the RTI Act to include deductions…

The goods in question were imported for a temporary purpose under a Carnet and applicable Notification with the clear condition of being re-exported within…

It is evident from section 129E that the legal requirement is that the appellant has to make the mandatory pre-deposit failing which the appeal cannot…

The Appellant 2 and Appellant 3 admitted to their role in the alleged activities for evading the central excise duty they also admitted the fact that …

Having found that the Baggage Rules would cover the respondents in terms of the categories of passengers, question may still arise as to whether jewellery…

Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 ...

Amendment in Para 2.107 (TRQ under FTA/CECA) of Handbook of Procedure 2015-2020. ...

Rate of exchange of one unit of foreign currency equivalent to Indian rupees - Supersession Notification No. 78/2022-Customs(N.T.), dated 15 September, 2022 ...

Issues related to Export Policy of Rice ...

Seeks to increase basic customs duty on imports of platinum. ...

Seeks to increase basic customs duty on imports of platinum. ...

Extension of timeline for entering the details of the existing outstanding non-convertible securities in the ‘Security and Covenant Monitoring’ system hosted by Depositories ...

Implication of the judgement of the Hon'ble Apex Court in the case of M/s Westinghouse Saxby Farmer Ltd. Vs. Commissioner of Central Excise, Kolkata ...

Special Economic Zones (Fourth Amendment) Rules, 2022 ...

Seeks to amend Notification No. 18/2022-Central Excise, dated the 19th July, 2022 ...

Seeks to amend Notification No. 04/2022-Central Excise, dated the 30th June, 2022 ...

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

Seeks to amend Notification No. 78/2022-CUSTOMS (N.T.), dated 15th September, 2022 ...

Amendment in Notification No. 63/1994-Customs (N.T.) dated the 21st November, 1994 ...

Seeks to further amend No. 11/2017-Central Excise, to extend the date for additional duty for unblended fuels ...

News & Views 
CBI Arrests GST Commissioner (Appeals), Guwahati in A Bribery case
Monthly GST revenues more than ₹ 1.4 lakh crore for seven months in a row
GST fraud worth ₹824 cr by insurance companies detected
Foreign Trade Policy extended for six months i.e. upto 31st March, 2023
ICAI Suggestions on Draft Form GSTR-3B
India-UAE CEPA makes significant positive impact on India-UAE trade
Foreign Trade Policy extended for six months
No change in Export Policy of Par Boiled Rice and Basmati Rice
Fact Sheet on Amendment in India’s export policy on Rice
Better utilize AI, data-analytics & other technologies to identify tax evasion
GST Council Newsletter for the month of August, 2022
No further extension of Maharashtra Amnesty Scheme 2022
E-Waybill for Gold provisioned in e-Waybill system
8 New Functionalities for Taxpayers on GST Portal (August, 2022)
Repeated Arrest of GST Officials by Local Police: Commissioner writes to Chief Secretary
Fake ITC on bogus invoices – Navi Mumbai CGST arrests one person
CGST Mumbai busts Rs. 142 Crore fake GST invoice racket
Monthly GST revenues exceeds ₹ 1.4 lakh crore for sixth months in a row
Proposed SCOMET Policy for export of drones/UAVs
Cabinet approves amendment to export policy for Wheat or Meslin Flour
Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

HC: Revenue is directed to give personal hearing to Assessee with at least 7 days advance notice.

HC: Since the audit proceedings u/s 65 of the Act has already commenced, it is but appropriate that the proceedings should be taken to the logical end. The proceedings initiated by the Anti Evasion and…

HC: The impugned notice is almost a show-cause notice and same is neither without jurisdiction nor there is any procedural irregularities nor the impugned proceeding has been initiated in contravention…

HC: In view of the categorical pronouncement by the Hon’ble Supreme Court, there is absolutely no scope for this Court to continue with the interim order passed earlier.

HC: A party can pay 10% of the disputed Tax either using the amount available in the Electronic Cash Ledger or the amount available in the Electronic Credit Ledger.

HC: Revenue is directed to pass a final order within 3 weeks in writ challenging Revenue’s action in not disposing appeal filed on March 27, 2019.

HC: The petitioner is entitled to the benefit of Notification, in particular clause (iii) since refund application has been filed on May 02, 2020.

HC: If order passed by Assistant Commissioner of State Tax, is to stand confirmed, it tantamount to recovery of 200% tax and 100% penalty and Revenue would not be justified in recovering taxes twice on…

HC: Where the issue has been finally decided by passing final order, that final order would alone be construed as precedent and not an interim order passed in some of the cases as they do not decide the…

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