Seeking a direction that the term “excisable goods” in Entry 107 ...
Customs
January 28, 2022
Seeking a direction that the term “excisable goods” in Entry 107 of the Notification No.50/2017-Customs dated 30th June 2017 to include “taxable goods subject to tax under GST laws” - though the summons were issued, the petitioner did not bother to implead the DRI - The Directorate of Revenue Intelligence shall not take any coercive steps against the petitioner during the course of recording the statement as aforesaid. If the Directorate of Revenue Intelligence proposes to take any coercive steps, the same shall not be adopted without giving 7 days’ clear notice to the petitioner - HC
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