Note – If a particular laboratory did not have the facility to test a product and if such laboratory tests the same product, the test report of such product cannot […]
Note – While adverting to the imposition of GST on hostel accommodation, it has to be looked into as to whether the inmates of the hostel rooms, are using the […]
Note – Where the imported goods were never warehoused inside the notified public bonded warehouse but were unloaded outside the notified area but within the factory premises of the appellant […]
10th Floor, Tower-2, Jeevan Bharti Building, Parliament Street, New Delhi-110001. Email: inv-customs@gov.in Tel. 011-21400625 Date: 23.03.2024 To All Pr. Chief Commissioners/ Chief Commissioners of Customs /Customs (Prev.)/ Central GST, The […]
Note – The essential characteristic of the tea being an ‘agricultural produce’ would not stand extinguished by mere processing and packing in whatever form. “tea leaves” produced from the tea […]
Note – Proceedings for duty recovery on capital goods on non fulfilment of obligations under EOU scheme will not be sustainable where 100% EOU has opted for EPCG scheme at […]
Note – A penalty of revocation of license for failing to collect the KYC forms unjustly restricts the Appellant’s ability to undertake the business CHA for the entire life. Where […]
Room No. 227 A, North Block, New Delhi Dated: 19th September, 2023 To, All Principal Chief Commissioners/ Chief Commissioners of Customs All Principal Chief Commissioners/ Chief Commissioners of Customs (Prev.) […]
Note – Where the invoice produced by the appellant at the time of import had no factual errors and therefore to claim refund based on subsequent changed value of the […]
Note – It is an anathema in law to decide a matter without due notice to the concerned party. Every effort must be taken to meaningfully and realistically serve the […]
RCE Global Consultants Private Limited
Ground Floor, M P Arcade,
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