Note – The fact of the matter was that the Petitioner’s name was correctly mentioned in the invoices, however, the wrong GST number, i.e., of the Bombay office had been […]
Note – When there is no substantive provision in Section 3 of Customs Tariff Act, 1975 requiring payment of interest and in the absence of specific provisions for levy of […]
Note – The import data allegedly suppressed was data that was available with the Respondents themselves and was in fact, admittedly, retrieved by them, from their own system. How can […]
Note – The appeal could not have been rejected by CESTAT merely on the ground that it was deposited on a wrong account especially when the said integrated portal was […]
Note – A perusal of Section 27 would show that the same deals with refund of customs duty. It is abundantly clear that EDD is not in the nature of […]
Note – Sections 73 and 74 of the GST Act are the substantive provisions for ‘Demands and Recovery’. In order to translate Demands and Recovery into reality, Rules were introduced […]
Note – Arrest Under Customs Act: The threshold for arrest under Section 104(1) of the Customs Act is higher than that under Section 41 of the Code of Criminal Procedure. […]
Note – It is the responsibility of the Central Excise Officer with whom the Returns are filed to scrutinise them and if necessary, make the best judgment assessment under Section […]
Note – The Petitioner an Indian Passport Holder but a permanent resident of Hong Kong, was intercepted by the Customs Department at the airport and after a search of his […]
Note – Under Section 74 of the CGST Act, the end termini for adjudication varies for each financial/assessment year, since it is not pegged to the date of the show […]
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