Note – Purchase Order placed by appellant with foreign supplier M/s Harnischfeger Corporation, USA through his Indian distributor M/s Voltas Limited for purchase of spare parts of P&H Shovel which […]
Note – In case of take-away of food, the appellant sells the food/packaged items, as chosen by the customer, over the counter and this would amount to sale of goods. […]
Note – The Petitioner University is creature of statute i.e., the Goa University Act, 1984. The Petitioner was established with a purpose of ensuring proper and systematic instruction, teaching, training […]
Note – On the principles contained in Section 14 of the Limitation Act, the time taken in prosecuting an abortive proceedings would have to be excluded for limitation for filing […]
North Block, New Delhi Dated: 07th April, 2025 To, All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax, All Principal Commissioner/Commissioner […]
North Block, New Delhi Dated the 24th March, 2025 To All Principal Chief Commissioner/Chief Commissioner of Customs/Customs (Preventive), All Principal Chief Commissioner/Chief Commissioner of Customs & Central Tax, All Principal […]
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 – 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. […]
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