News Flash
  • LAST DATE FOR PAYMENT OF GST AND FILING OF RETURN FOR JULY 2017 EXTENDED BY 5 DAYSclick here
  • Draft CBLR, 2017 click here
  • Furnishing of information on appointment made on the basis of fake/ false caste certificate click here
  • राजस्व ज्ञान संगम' Annual Conference of Tax Administrators, 2017 – Click Here
  • Notification No. 23/2017-Central Tax which Seeks to notify the date and conditions for filing the return in FORM GSTR-3B for the month of July, 2017 has been uploaded. click here
  • Notification No. 22/2017-Central Tax which Seeks to amend the CGST Rules, 2017 has been uploaded. click here
  • Press Release regarding extension of GSTR FORM 3B has been uploaded. click here
  • Press Release regarding clarification regarding availability of Transitional Credit for GST has been uploaded. click here
  • All Chief Commissioners of Central Tax are requested to check their official Email-ID for DGGSTI letter dated 14/08/2017
  • Rajaswa Gyansangam - All India Anunual Conference of Tax Administrators is schedule. For agenda click here
  • Observance of Rashtriya Ekta Diwas (National Unity Day ) on 31st Oct, 2017. click here
  • Circular No. 5/5/2017-GST (Clarification on issues related to Bond/Letter of Undertaking for exports) has been uploaded click here
  • Recruitment Rules, 2017 for Group 'A' & 'B' posts of CRCL under CBEC click here
  • Instructions from Member (A) regarding revision of pension of pre-2016 pensioners. For Detail please click here
  • Guideline for submission of outsourcing proposals to the Board. For Detail pleaseclick here
  • "Attention Exporters : Registration of your bank Accounts with Customs is required for IGST refunds before filing Shipping Bills. Ignore if already done the same for drawback purposes."
  • Implementation of CAT, Chandigarh order dated 03.08.2012 in Balwinder Singh Matharoo case.click here
  • “Chairman’s letter dated 4th Aug17".click here
  • Charter of Functions of DGGST For Details click here
  • Suggestions/Comments are invited on Report of the Committee on Stagnation in promotion of Central Excise Group 'B' officers to Group 'A'. For Details click here
  • FAQs for GST rate has been uploadedFor Details click here
  • “Order relating to extension of date for filing option for composition scheme has been issued. For details-.click here
  • Filling vacancies in the grade of Senior Intelligence Officers (SIOs) and Intelligence Officers (IOs) on local transfer/loan basis in the newly created Chandigarh Zonal unit, Shimla regional unit and Jammu Regional Unit. - for details -click here
  • Attention: All Chief Commissioners / Commissioners of Customs Locations - ROSL Scroll generation has been activated. For detailed advisory for the System Managers / Asst System Managers Please Click here
  • Two new Directorates have been created by CBEC w.e.f 01.07.2017 i.e, DGARM and Directorate of International Customs. For details Click here
  • For checking the availability of GSTIN in Customs EDI System. Please go to Custom Duty Calculator > Codes > Common > GSTN Number Enquiry — Please click here
  • Ordinance dated 08/07/2017 for extending provisions CGST and IGST Act to the State of J & K have been uploaded.
  • Service Tax Return for the period from 01.04.2017 to 30.06.2017 shall be submitted by 15th August 2017
  • Press note on return filing has been uploaded - For details click here
View all

General

S.No

Citation

Name of the Party

Subject Heading

1

2013 (3) ECS (74) (Guj-HC)(106 KB)

PSL Ltd

Statutory remedy of appeal to be availed instead of filing the petition to the High Court directly

2

2013(1) ECS (140) (Tri-Mum)(198 KB)

M/s Gammon India Ltd

In a taxing statute on has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used

3

2013 (1) ECS (98) (Tri-Mum)(230 KB)

M/s Lark Chemicals Pvt. Ltd

If a point has not been raised before the adjudicating authority and has not been considered by the said authority, it would be incorrect and inappropriate for the appellate authority to give a finding thereon

4

2013(2) ECS (131)(Tri-Mum)(211 KB)

Whirlpool of India Ltd

Tribunal has no power to review its own order, however, modification of the order can be asked in the event of "change in circumstances" as held in Baron International Ltd. Grey Worldwide (I) Pvt. Ltd. Vs CST, Mumbai 2013 (2) ECS (  ) (Tri - Mum)

5

2012 (1) ECS (79 ) (Tri-Che)(220 KB)

M/s. Lumix Export & Import

 Demurrage and other incidental charges for goods detained in the Customs area are required to be paid by the exporter consignor even if such goods were illegally detained

6

2013(2) ECS(121) (Tri-Mum)(106 KB)

M/s Interport Logistics Pvt. Ltd

High Court of Kerala in the case of Chellapan Vs. Additional Collector of Customs 1978 (2) ELT (J547) (Ker.) held that the methods indicated under Section 153 are alternative methods, any one of which could be attempted." [Para 5]

7

2013(4) ECS (179) (Tri-Ahd)(192 KB)

M/s. Ojasvi Marble & Granites Pvt. Ltd.

 MOP will vary from time to time and also depend upon the country of origin of goods.

8

2013(4) ECS(125) (Tri-Mum)(418 KB)

Bharat Bijlee Ltd.

After the project is completed, the contracts have to be finalized under Regulation 7 so that the Revenue can be satisfy that the terms and conditions of the project imports have been complied with by the importer. If one-to-one co-relation is not maintained, fulfilling of the condition regarding usage of the imported product in a particular project cannot be established.

9

2014 (2) ECS (274) (Tri-Ahm)(192 KB)

M/s. Indian Potash Limited

Once an order of assessment is passed, the duty would be payable as per that order unless the order of assessment has been reviewed under Section 28 and/ or modified in an Appeal that Order stands.

10

2014 (2) ECS (279) (Tri-Kol)(182 KB)

M/s SESA Goa Ltd

Taking into consideration the dispute of applicability of FOB value or cum-duty price can be done only when there is some data available in the implication of duty.

11

2014 (2) ECS (282) (Tri-Del)(120 KB)

M/s. YKK (India) Pvt. Ltd

Royalty is computable on the invoice price appearing on the sale of all products sold by licensee during the royalty computation period

12

2014 (3) ECS (1) (SC)(822 KB)

Anvar P.V.

Authentication of electronic record:

Electronic evidence to be authenticated by the certificate in terms of Section 65 B, without which, the secondary evidence pertaining to that electronic record, is inadmissible.

13

2014 (3) ECS (20) (SC)(2.466 MB)

Kushalbhai Ratanbhai Rohit & Ors

Power to recall or review the order before it is signed

Criminal offence under Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the commission of appellant's duty- recall/review of the Judgment in Criminal Cases- A Judge's responsibility is very heavy, particularly, in a case where a man's life and liberty hang upon his decision. Nothing can be left to chance or doubt or conjecture. One cannot assume that the Judge would not have changed his mind before the judgement become final.

14

2014 (4) ECS (265) (Tri-Ahd) (135 MB)

M/s. Agro Canners

Redemption Fine: Readjudication of points already attained finalty - The Commissioner has erred by readjudicating the points which had attained finalty as no appeal had been filed

15

2014 (4) ECS (274) (Tri-Del) (163 MB)

M/s. Kedia (Agencies) Pvt.

Procedural lapse: Amendment of Shipping Bills- Nothing was made known to Customs authorities by the respondent at the time of export as to the eligibility and permissibility of the benefit of the scheme sought to govern the respondent. Plea of export under "VKGUY" scheme is belated.