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Excise & Customs Highlights

As rightly pointed out by Ld. ASG Mr. Balbir Singh, the principal grievance of the exporters that the Government cannot insist upon IEC at the time of…

The Notification dated 14/09/2007 as amended by Notification dated 01/08/2008 nowhere denied the refund when the same was paid by debiting DEPB scripts.…

The Special Leave Petition under Article 136 of the Constitution not entertained.

The issue involved in this appeal is as regards the effect of the notification issued under the provisions of the Foreign Trade (Development and Regulation)…

Learned senior standing counsel for the respondents fairly submits, on instructions, that immediate steps will be taken by the respondents to withdraw…

The matter involving somewhat similar issue(s) i.e., CEAC 5/2022 was closed by us, whereupon a proposal was made by revenue to the Central Board of Indirect…

The fact of deposit has not been recorded in the final order. In fact, even the acknowledgement of the Department of the deposit was not recorded in the…

The date of fling of application for refund before the Authority is not in dispute. Assuming that the Assistant Commissioner of Central Excise, in the…

From the above sub-rule (3D) of Rule 6, it is clear that even though assessee availed Cenvat credit but in compliance of Rule 6(3), they reversed the …

Under the similar facts and circumstances, the Apex Court in COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, NAGPUR VERSUS M/S ISPAT INDUSTRIES LTD. distinguishing…

In this regard, we find that much water was flown on this issue and not only the VANDANA GLOBAL LTD. larger bench judgment was upset by the Hon’ble Chhattisgarh…

In the appellant’s own case, in the transaction with the same buyers DCMPU, the issue has been decided vide order dated 08.09.2022 in, where it was held…

If the Travels were for personal purpose or consumption of an employee, it would not be provided by the Appellant Company and will not be debited to their…

In the present case the penalty was imposed on the appellants under Rule 26 (2) of Central Excise Rules, 2002. In connection with fraudulent passing of…

The writ petition filed by the respondent - petitioner is not maintainable for the reasons that there are three materials in respect of value of the seized…

As per Public Notice No. 17/2010 dated 29.06.2010, it is absolutely clear that even if variation is up to 5% or more than 5%, value of the excess weight…

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…

Central Government de-notifies an area of 8.90 hectares thereby making resultant area as 84.10 hectares at Village Mamidipally, District Ranga Reddy in the State of Telangana ...

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 ...

News & Views 
Monthly GST revenues more than ₹1.4 lakh crore for nine straight months in a row
Centre releases Rs. 17,000 crore of GST compensation to States/UTs
GST Doctor Web Application for holistic analysis of GST-Returns
Export duty removal on steel will strengthen steel sector
Government withdraws export duty on Steel
Mandatory furnishing of correct ineligible ITC & reversal thereof in Form GSTR-3B
GST Council Newsletter for the month of October, 2022
Centre allows International Trade Settlements in Indian Rupees
Haryana cancels GST registration of all non-filers of GSTR-3B till March 2021
₹1,51,718 crore gross GST revenue collected for October 2022
Sale of illegal fire-crackers without invoice – CGST officials bust racket
GST Council Newsletter for the month of September 2022
Maharashtra Sales Tax Amnesty Scheme 2022- Last date is 14.10.2022
Suggestions, views & comments on comprehensive changes in GSTR-3B
Draft Customs (Assistance in Value Declaration of Identified Imported Goods) Rules, 2022
CBIC clarifies time limit for certain compliances under GST
How to upload documents in GST Transition forms?
How to file transition Form GST TRAN-2 on GSTN portal
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
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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