Skip Navigation LinksHome > Indirect Taxes > Home

Excise & Customs Highlights

The documents submitted by the appellant which were also placed before the lower authority such as invoices, it clearly established that the freight was…

The Adjudicating Authority imposed a penalty under section 11 AC on the basis of a proposal made in the SCN under Rule 15 read with section 11 AC. During…

On the identical issue this Tribunal in MS BANCO GASKETS I LTD VERSUS C.C.E. & S.T. -VADODARA-II has categorically held that empty packaging material …

The Learned Commissioner (Appeals) rejected the refund claim on the ground that the limitation under 11B is applicable according to which the claimant…

Availment of CENVAT credit of duties paid on inputs is enabled by rule 3 of CENVAT Credit Rules, 2004. The credit taken by the appellant is the duty of…

The provisions contained in the SARFAESI Act, 2002, even after insertion of Section 11E in the Central Excise Act, 1944 w.e.f. 08.04.2011, will have an…

The rule clearly prescribes the penalty however, the Revenue has not followed the principle of natural justice in as much as they have not issued any …

The respondent has no objection to submit himself for enquiry. As a matter of fact the investigation is going on and the respondent has already appeared…

Indisputably, in N/N.102/2007-Cus dated 14.9.2007, no time period was mentioned for claiming the refund under the said notification. By virtue of the …

There are no merits in the present writ petition as far as the challenge to the impugned order is concerned as the petitioner has an alternate remedy.…

The appellant herein imported one amphibious bus body manufactured and supplied by M/s. Advanced Amphibious Design Inc. Honolulu mounted on Scania 310…

It is clear from the findings recorded by the Adjudicating Authority that the appellant has filed the refund claim within the prescribed time limit of…

From the narration of facts stated, it can be seen that out of 183 kids bikes, the department does not deny the identity of 157 kids bikes. So also, there…

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…

Clarification regarding Chip Import Monitoring System (CHIMS) ...

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. ...

News & Views 
IRS officer Nitin Gupta appointed as New CBDT Chairman
Online gaming may become expensive: 47th GST Council Meet
47th GST Council Meeting Expected Agenda
Taxpayer advised to check if availing ITC as per law while filing GSTR2B
GST Registration cancellation drive by Government of Haryana
Advisory for Authorized Dealer Code (ADC) Bank Account Registration
CBI Arrests 3 Accused Including Superintendents of GST, Customs
GST Council Newsletter for the month of May, 2022
CAs authorised to Appear before GST Authorities- Gorakhpur Commissioner clarifies
New Functionalities for Taxpayers on GST Portal (May, 2022)
e-Invoice services not available for GST taxpayers of Few States today
GST E-Invoice System User Manual for Tax Payers
GST Revenue collection for May 2022 increases 44% year-on-year
Centre Clears Entire GST Compensation Due till 31ST May, 2022
DRI seizes Red Sanders worth Rs. 11.70 crore under Operation Rakth Chandan
Updated schedule of CGST rates on goods as on 01.05.2022
Clandestine procurement & supply of Goods: Gurugram Court grants transit remand of accused
Gorakhpur advocates not allowing CAs to appear before VAT/State GST Authorities
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
NAA: Prescription of time limit under Rule 133(1) and 129(6) are not mandatory and Respondent’s plea regarding non-observance of time limits are untenable.

AAAR: Appellant and HO are different persons under GST law and since all the pre-requisite of supply u/s 7(1)(a) are satisfied, activities by Appellant will clearly constitute supply to HO.

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.

Top Categories

Decisions (SC/HC/AAR/CESTAT)

SC/HC/AAR/CESTAT/Tribunal Judgments/Rulings/Orders reported in various journals and portals. Updated on realtime basis.

Decisions: ELT

Starting from Volume 1. All decisions.

Decisions: TIOL

Parallel citation of TIOL for Judgments reported in TaxCorp(IDT). Updated on realtime basis.

Decisions: Taxmann.com

Parallel citation of taxmann.com for Judgments reported in TaxCorp(IDT). Updated on realtime basis.

Decisions: TMI

Parallel citation of TMI for Judgments reported in TaxCorp(IDT). Updated on realtime basis.

Decisions: TaxSutra(IDT)

Parallel citation of TaxSutra for Landmark Judgments reported in TaxCorp(IDT). Updated on Realtime basis.

Decisions: TaxCorp(ST)

Huge collection of unreported judgments reported exclusively by TaxCorp. Updated on Realtime basis.

Decisions: GSTR

Starting from Volume 1. All decisions.

LandMark Decisions

Important decisions on Indirect Tax. Updated on realtime basis.

News & Views

News, Views and Articles on Indirect Taxes. Updated on realtime basis.

All Circulars/Notifications

All Circulars, Notificatons, Instruction, Orders, Press Releases, Trade Notices & Directions

Circulars

Circulars

Notifications

Notifications

Instructions

Instructions

Others(Notices, Press Release etc.)

Others(Notices, Press Release etc.)