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DOMAIN NAME IS ALSO A TRADE MARK - Article Cenvat Credit - Penalty - Input services received prior to 10.09.2004 - Scope of Rule 15 of CCR - Maximum penalty imposed equal to Rs. 2000/- - Tri Excess stock of stock found during search and seizure - redemption fine reduced from Rs.3 lakhs to Rs.1 lakh. - No personal penalty on partners and employees - Tri Sponsorship of cricket match - T-20 matches under the IPL banner - sports event - The appellant is immune to levy and collection of service tax under Section 65(105)(zzzn) of the Finance Act, 1994. - Tri Commercial training or coaching service - ICFAI - demand confirmed in view of Explanation added by the Finance Act, 2010 to Section 65(105)(zzc) of the Finance Act, 1994 with retrospective effect from 01/07/2003. - Tri Mining services / activities - composite contract - prima facie liable to service tax only from 1-6-2007 - Tri Claim of Duty drawback on goods and packing material perpetually - the petitioners cannot be stated to have exported a composite article. What the petitioners exported was the talcum powder simpliciter, of course in packed condition. - HC Expenditure owing to distribution of gifts to members/staff - expenditure allowed - Tri Deduction u/s 158BB(C)(1) - search - assessee did not maintain any books of accounts - not entitled to seek deduction - Tri Transfer - Building development agreement - The condition laid down u/s. 53A of Transfer of Property Act was not satisfied thus it cannot be said that there was a transfer u/s. 2(47)(v) - Tri Reopening of assessment - accommodation entries - nothing concrete was brought on record to substantiate that the assessee received any entry or made payment for accommodation entry - no addition - Tri Estimation of income of SJMI - PE - Procedure adopted by AO is not correct as there should be separate proceedings for two separate companies established in different countries. - Tri TP - where the lending of money was in foreign currency to its AE the domestic prime lending rate would have no applicability and the interbank rate fixed should be taken as benchmark - Tri Scrutiny / regular assessment - Validity of notice u/s.143(2) - year of selection was wrong and the notice served on assessee was issued prior to the actual approval by the JCIT - Notice bad in law - Tri Classification of the product Sugar Cone placed in Aluminium foil cone - sugar cone placed in the aluminium cone is properly classifiable under Chapter 19, as claimed by the appellant. - Tri Penalty - When the assessing authority, in its discretion has held that no penalty is leviable, by virtue of Section 80 of the Act, the revisionary authority cannot invoke its jurisdiction and impose penalty for the first time. - Tri Refund - Levy of Cess on import of coking and non-coking coal - The petitioners shall be entitled to refund of such duty paid only within three years immediately preceding the date of filing of the petition - HC Clandestine removal - allegation cannot be merely on the basis of presumptions and assumptions. Suspicion however grave cannot replace the proof - decided in favor of assessee by majority decision - Tri Swapping premium - Disallowance u/s 36(1)(viii) - swapping premium is nothing but discounted interest and had originated in the long term finance initially advance - deduction allowed - Tri    Left Stop Right
Customs Circulars

Customs
Year:-


Circular / Instructions / Trade Notices

 
 
Showing 1 to 20 of 1599 Records
1 F. No. 450/25/2009 - Cus IV - dated - 14-06-2013
 
CORRIGENDUM - 24x7 Customs Operation at Major Ports and Airports – reg. dated the 31 May, 2013
 
2 F. No. 390/Misc./163/2010-JC - dated - 03-06-2013
 
Regarding Reduction of Government litigation - providing monetary limits for filing appeals by the Department before CESTAT/High Courts and Supreme court
 
3 F. No. 450/25/2009 - Cus IV - dated - 31-05-2013
 
Regarding 24x7 Customs Operation at Major Ports and Airports
 
4 22/2013 - dated - 24-05-2013
 
Regarding Customs permission for transhipment of goods/containers from a Gateway Port to a Container Freight Station (CFS) of another Customs Station
 
5 F. No. 528/69/2012-STO (TU) - dated - 21-05-2013
 
Issues related to transmission of trade data
 
6 21/2013 - dated - 16-05-2013
 
Regarding certain issues relating to difficulties being faced in availing/extending exemption relating to the Oil Exploration Sector
 
7 20/2013 - dated - 14-05-2013
 
Regarding Classification of the machines commercially referred to as "Tablet Computers"
 
8 19/2013 - dated - 09-05-2013
 
Regarding classification of Filters referred to as “Disposable Sterilized Dialyzer” and “Microbarrier”: for filtering blood”
 
9 18/2013 - dated - 29-04-2013
 
Regarding refund of 4% CVD (SAD)-Extension of time upto 30th September 2013, for using re-credited 4% CVD (SAD) amount in DEPB
 
10 17/2013 - dated - 11-04-2013
 
Regarding classification of Octagonal Steel Columns for Lamp Posts and like products - regarding
 
11 16/2013 - dated - 10-04-2013
 
Regarding Fixation of norms for waiver of payment of cost recovery charges for Customs staff posted at Seaports, Air Cargo Complexes, Courier Terminal, etc
 
12 14/2013 - Corrigundum - dated - 10-04-2013
 
Corrigendum - Circular No. 14/2013 - Customs dated the 5th April, 2013
 
13 15/2013 - dated - 08-04-2013
 
Import of Pets under Baggage – reg.
 
14 14/2013 - dated - 05-04-2013
 
Issues relating to implementation of Ministry of Steel’s Order S.O. 415(E) dated 12.03.2012 and Application of BIS Specification No. IS: 227. - reg.
 
15 13/2013 - dated - 05-04-2013
 
Regarding classification of “Low Noise Block” (LNB) down converter in the harmonised Customs Tariff
 
16 F. No. 609/35/2013-DBK - dated - 04-04-2013
 
Grievances related to process of reconciliation of realization of export proceeds in terms of CBEC Circular No. 5/2009-Customs
 
17 12/2013 - dated - 02-04-2013
 
Regarding examination of export consignments of perishable cargo
 
18 F.No.437/14/2013-Cus-IV - dated - 14-03-2013
 
Appointment of Common Adjudicating Authority
 
19 F.No.437/07/2011-Cus-IV - dated - 14-03-2013
 
Appointment of Common Adjudicating Authority
 
20 11/2013 - dated - 06-03-2013
 
Setting up of Public/Private Bonded Warehouses for Gems & Jewellery Sector
 
 
 
 
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