TaxCorp Excise & Customs

Excise & Customs Highlights

23-03-2023 (2023) TaxCorp(IDT) 129637 (CESTAT-NEW DELHI)

It is inconceivable that the officer recording the statement had these details. It suggests that the statements were voluntary. These statements also …

23-03-2023 (2023) TaxCorp(IDT) 129636 (CESTAT-NEW DELHI)

The Commissioner (Appeals), by the impugned orders, allowed appeals of the respondent relying on the judgment of the jurisdictional Delhi High Court in…

22-03-2023 (2023) TaxCorp(IDT) 129635 (CESTAT-CHENNAI)

As per Sub Section (2) of Section 129 D of Customs Act, 1962, the review authority has to examine the decision or order passed by adjudicating authority…

21-03-2023 (2023) TaxCorp(IDT) 129634 (CESTAT-MUMBAI)

It is found that the adjudicating authority has incorporated facts, not suitably tested by offering opportunity to challenge, which is anathema to just…

06-03-2023 (2023) TaxCorp(IDT) 129633 (CESTAT-AHMEDABAD)

Section 14 of the Customs Act, 1962 read with Customs Valuation Rules makes it abundantly clear that transaction value in the ordinary course of commerce…

23-03-2023 (2023) TaxCorp(IDT) 129632 (HC-ALLAHABAD)

The appeal is a creature of statute. In the present case, the legislature has chosen to grant conditional right of appeal to the assessee. Thus, the assessee…

24-03-2023 (2023) TaxCorp(IDT) 129631 (CESTAT-AHMEDABAD)

Even though there is a different name of the firm but both the firms are owned by same partners therefore, there is a common ownership by same partners.…

16-03-2023 (2023) TaxCorp(IDT) 129630 (HC-ORISSA)

The CBEC in its circular dated 29.11.1979 on due consultation with the Ministry of Law on the question of condonation of loss occurring due to natural…

23-03-2023 (2023) TaxCorp(IDT) 129629 (CESTAT-AHMEDABAD)

There is no dispute about the fraudulent availment of Cenvat Credit by M/s. Tarun Polymers, Daman, who has wrongly availed the Cenvat Credit of huge amount…

23-03-2023 (2023) TaxCorp(IDT) 129628 (CESTAT-NEW DELHI)

There is no dispute regarding the merits of the case and the calculation of duty. Therefore, insofar as the directions of this Tribunal in the Final Order…

22-03-2023 (2023) TaxCorp(IDT) 129627 (SC)

The decision in COMMISSIONER OF CENTRAL EXCISE, AURANGABAD VERSUS M/S. GOODYEAR SOUTH ASIA TYRES P.L. & OTHERS is instructive. The assessee, a JV entity…

01-03-2023 (2023) TaxCorp(IDT) 129626 (SC)

This Court after relying upon SARASWATI SUGAR MILLS VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III and taking aid from the dictionaries held that the…

22-03-2023 (2023) TaxCorp(IDT) 129625 (HC-MADRAS)

The issue now stands resolved by a decision of a Division Bench of this Court in M/S. ALKRAFT THERMOTECHNOLOGIES (PVT.) LTD. VERSUS COMMISSIONER OF CENTRAL…

21-03-2023 (2023) TaxCorp(IDT) 129624 (CESTAT-KOLKATA)

The Appellant has been able to demonstrate that the seized goods which were provisionally released were cleared on payment of proper Excise Duty as it…

06-03-2023 (2023) TaxCorp(IDT) 129623 (CESTAT-NEW DELHI)

Neither the original authority nor the Commissioner (Appeals) has understood what the demand in the show cause notice was for. In view of the above, it…

21-03-2023 (2023) TaxCorp(IDT) 129622 (SC)

In the case of JAYANTI FOOD PROCESSING (P) LTD VERSUS COMMISSIONER OF CENTRAL EXCISE, RAJASTHAN, this Court, while deciding on a similar issue, held that…

22-03-2023 (2023) TaxCorp(IDT) 129621 (CESTAT-AHMEDABAD)

The matter has been decided by this tribunal in the case of PRINCIPAL COMMISSIONER OF C. EX., DELHI-I VERSUS SPACE TELELINK LTD., M/S. SUPERMAX PERSONAL…

21-03-2023 (2023) TaxCorp(IDT) 129620 (CESTAT-KOLKATA)

There is no dispute in this case that the Appellant has manufactured cement as well as capital goods in the factory. During the course of manufacture …

17-03-2023 (2023) TaxCorp(IDT) 129619 (CESTAT-CHENNAI)

The issue as to whether the benefit of Notification No.4/2006-CE dated 1.3.2006 is available to the appellant has been decided by the decision of the …

16-03-2023 (2023) TaxCorp(IDT) 129618 (CESTAT-AHMEDABAD)

There is no dispute in the fact that the appellant have discharged the service tax under reverse charge mechanism in respect of the services received …

23-03-2023 DGFT - Public Notice No. 62/2015-2020

Amendment in conditions of the Standard Input Output Norms (SION) at E-136 for export of wheat flour ...

22-03-2023 FTP - Notification No. 61/2015-2020

Amendment in import policy condition of Urea [Exim Code 31021000] in the ITC (HS) 2022, Schedule - I (Import Policy) ...

22-03-2023 FTP - Notification No. 62/2015-2020

Amendments in Export Policy of Bio-fuels under Chapter 27 of Schedule 2 (Export Policy) ITC (HS) classification of Export and Import. ...

21-03-2023 Central Excise - Order No. 02/2023

Appointment of Common Adjudicating Authority in respect of M/s Lawson Tours and Travels (India) Pvt. Ltd. ...

20-03-2023 DGFT - Public Notice No. 61/2015-20

Procedure for Registration Certificate for import of marble and Fresh (green) Areca Nut from Bhutan without Minimum Import Price condition ...

20-03-2023 NOTIFICATION NO. 13/2023-Central Excise

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. ...

20-03-2023 NOTIFICATION NO. 14/2023-Central Excise

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

18-03-2023 NOTIFICATION NO. 16/2023-Customs (N.T.)

Seeks to amend Notification No. 61/94-Customs (N.T.) dated the 21st November, 1994 ...

16-03-2023 Notification No. 15/2023 - Customs (N.T.)

Rate of exchange of one unit of foreign currency equivalent to Indian rupees -supersession of the Notification No. 12/2023-Customs(N.T.), dated 2nd March, 2023 ...

15-03-2023 NOTIFICATION NO. 14/2023-CUSTOMS (N.T.)

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

14-03-2023 FTP - Notification No. 60/2015-2020

Amendment in Policy Conditions under ITC HS code 2515 of Chapter 25 and 6802 of Chapter 68 of Schedule-I (Import Policy) of ITC (HS) 2022 ...

13-03-2023 Customs - Circular No. 08/2023

Telecom equipment in the context of notification No. 02/2019- Customs dated 29-01-2019 amending notification No. 57/2017-Customs dated 30.06.3017 ...

13-03-2023 Instruction No.11/2023- Customs

Show cause notice issued under section 28 of the Customs Act, 1962 in the case of M/s Blue-Fin Frozen Foods Pvt. Ltd. - Section 28(9A)(c) ...

10-03-2023 Instruction No. 10/2023- Customs

Implementation of origin procedures under India-Australia ECTA ...

07-03-2023 Circular No. 07/2022-Customs

Boarding functions – Improving transparency using boarding Jacket fitted with Body Worn Camera (BWC) having video/audio recording facility by Boarding Officer ...

News & Views

No Restriction for GST Registration For Professional on Residential Address

Delhi South CGST unearths fake invoicing racket

GST Council Newsletter for the month of February, 2023

Advisory on Mandatory reporting of 6 digit HSN codes

Maharashtra Amnesty Scheme, 2023 for Goods and Services Tax Department

Proposal for Maharashtra VAT Amnesty Scheme by BJP CA Cell, Mumbai

Issues pertaining to uploading of orders in respect of TRAN-1 / TRAN-2

₹1,49,577 crore gross GST revenue collected in February 2023

Recommendations of 49th GST Council Meeting

Representation/suggestions regarding important changes in GST

Customs field formations and DRI keep constant vigil to deter smuggling of gold and drugs

CBI Registers A Case Against An Assistant Commissioner of CGST

GST Council Newsletter for the month of January 2023

Model GST Audit Manual

Consultation Paper on Regulatory Framework for REITs & InvITs to issue Depository Receipts Objective

Request for waiver of late fee/penalty for delay in filing GSTR-9 & GSTR-9C

GST collection crosses Rs 1.50 lakh crore mark for third time in FY 2022-23

Validation enabled For all B2B transactions, selection of PoS State Code for HSN

Launch of New GST Reports in ADVAIT

Representation Regarding Restriction for Claiming ITC

17-03-2023 (2023) TaxCorp(IDT) 7312 (GST)

HC: Refund of ITC cannot be denied to Assessee merely because of suspicion of fake invoicing without any cogent material.

17-03-2023 (2023) TaxCorp(IDT) 7311 (GST)

HC: A single consignment of goods cannot be held to be stored in the godown and to be in transit, simultaneously, at the same time.

17-03-2023 (2023) TaxCorp(IDT) 7310 (GST)

SC: The integral facts pleaded in support of the cause of action do constitute a cause empowering the high court to decide the dispute and that, at least, a part of the cause of action to move the high…

17-03-2023 (2023) TaxCorp(IDT) 7309 (GST)

HC: The matter should be re-heard by the Original Authority specifically deciding the application filed by the appellants for restoration of the VAT registration.

15-03-2023 (2023) TaxCorp(IDT) 7306 (GST)

HC: This is only about the ITC benefit which in any event has to be given to the Petitioner. On the contrary, if it is not permitted, then the Petitioner will unnecessarily be prejudiced.

15-03-2023 (2023) TaxCorp(IDT) 7305 (GST)

HC: Applicant was released on interim-bail upon depositing Rs. 5 crores out of alleged tax evasion of Rs. 14 crores. Applicant deposited entire sum of Rs. 14 crores and an additional sum of Rs. 35 lakhs…

17-03-2023 (2023) TaxCorp(IDT) 7302 (GST)

AAR: Roof Mounted Air-Conditioning Unit manufactured by the Applicant is classifiable under HSN 8415 as Air Conditioning Machines, comprising a motor driven fan and elements for changing temperature …

17-03-2023 (2023) TaxCorp(IDT) 7301 (GST)

AAR: Activity of building and fabricating of Tipper Body and mounting the same on chassis supplied by the customers and collecting fabrication charges including inputs required for such work, shall result…

14-03-2023 (2023) TaxCorp(IDT) 7300 (GST)

AAR: Applicant is not entitled to claim ITC as per Section 16 of the CGST Act, on the purchases made by it from the seller who had discharged its tax liability but the preceding seller had not discharged…

14-03-2023 (2023) TaxCorp(IDT) 7299 (GST)

AAAR: Entry 8607 is general in nature which covers parts of railway locomotives or rolling stock whereas entry 8415 is a very specific entry devoted to classification of Air Conditioning machines.

TaxCorp Search

Premium Search Enginge with intelligence built in. Guaranteed to give relevant judgments/orders within top 5 search results.

Excise & Customs Highlights

TaxCorp Search

Top Tax Stories

Top Categories

Decisions (SC/HC/AAR/CESTAT)

Decisions: ELT

Decisions: TIOL

Decisions: Taxmann.com

Decisions: TMI

Decisions: TaxSutra(IDT)

Decisions: TaxCorp(ST)

Decisions: GSTR

LandMark Decisions

News & Views

All Circulars/Notifications

Circulars

Notifications

Instructions

Others(Notices, Press Release etc.)

About TaxCorp

Announcements

Useful Links

Contact Us