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 […]
Editor: The Division Bench of the Delhi High Court in INTERGLOBE AVIATION LTD Vs PRINCIPAL COMMISSIONER OF CUSTOMS ACC (IMPORT) NEW CUSTOM HOUSE NEW DELHI & ORS. (W.P.(C) 934/2023, W.P.(C) […]
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 – The Union Government issued a Circular No.178/10/2022-GST dated 03.08.2022, and clarified that notice period recovery was not chargeable to GST. At para 7.5 of this circular, the Government […]
North Block, New Delhi Date: 14th February, 2025 To, The Principal Chief Commissioners/ Principal Directors General, The Chief Commissioners/ Directors General, The Principal Commissioners/ Commissioners of Central Excise & Central […]
Note – The department cannot invoke the extended period of limitation merely because the returns were self-assessed. Even under the self-assessment scheme, the Tribunal has repeatedly held that the proper […]
Note: “Basic Customs Duty (BCD)” means the customs duty levied under the Customs Act, 1962. “Agriculture Infrastructure and Development Cess (AIDC)” means a duty of customs that is levied under […]
Note – Where OMCs entered into MOUs essentially for ensuring that every OMC got smooth and uninterrupted supply of petroleum products all over India, at Import Parity Price, i.e. landed […]
Note – A registered person making a zero rated supply under LUT may claim refund of unutilized credit including that of Compensation Cess. Of course, it is needless to […]
New Delhi, the 16th January, 2025 G.S.R. (E).-In exercise of the powers conferred by sub-section (1) of section 11 of the Central Goods and Services Tax Act, 2017 (12 of […]
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