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Showing 1 to 20 of 1685 Records

  • 2017 (9) TMI 953 - SUPREME COURT

    M/s. Prashray Overseas Pvt. Ltd. Versus Commissioner of Customs (Exports) Chennai

    Levy of CVD on import of silk fabrics - the decision in the case of The Commissioner of Customs (Exports) Versus M/s. Prashray Overseas Private Limited, Customs Excise & Service Tax Appellate Tribunal 2016 (5) TMI 1106 - MADRAS HIGH COURT contested, where it was held that In cases where the exemption Notification stipulates two conditions, namely that the inputs should have suffered duty and that no CENVAT credit should have been availed, the....... + More


  • 2017 (8) TMI 1086 - SUPREME COURT

    Inspector of Customs Versus Daphira Wallang

    Attempt to export Heroin through Courier - Lapse on the part of prosecution to record the information - offence punishable under Section 23(C) and 28 of NDPS Act - Blue Dart Express Office and persons booking the parcel - the decision in the case of DAPHIRA WALLANG Versus INSPECTOR OF CUSTOMS, BANGALORE 2014 (9) TMI 973 - KARNATAKA HIGH COURT contested, where it was held that The entire proceedings would come to naught, by virtue of the search an....... + More


  • 2017 (8) TMI 1024 - SUPREME COURT

    Purti Sakhar Karkhana Ltd. Versus Commissioner

    Project import - denial of the benefit of N/N. 6/2002-CE dt.1.3.2002 - import of steam turbine gearbox and spares - the decision in the case of M/s. Purti Sakhar Karkhana Ltd. Versus Commissioner of Customs (Import) , Mumbai-I 2016 (11) TMI 983 - CESTAT MUMBAI contested, where it was held that we are not convinced with the appellants plea that the turbine is eligible for nil rate of duty under Sl. No. 251 of Notification No. 6/2000, read with Sl........ + More


  • 2017 (8) TMI 1023 - SUPREME COURT

    Board of Trustees for the Port of Kolkata Versus India Trident Maritime (Pvt.) Ltd.

    To what extent the Kolkata Port Trust (in short KPT ) is entitled to recover demurrage charges from the respondent no. 1/writ petitioner in respect of containers in which poppy seed was imported by the respondent company from Karachi to Kolkata on route to Nepal - the decision in the case of The Board of Trustees, For the Port of Calcutta & Ors. Versus India Trident Maritime (Pvt.) Ltd. & Ors. 2016 (7) TMI 277 - CALCUTTA HIGH COURT contes....... + More


  • 2017 (8) TMI 814 - SUPREME COURT

    Saint Gobain Glass India Ltd. Versus Union of India

    Interpretation of statute - meaning of the term domestic industry - Rule 2(b) of the Anti-Dumping Rules - the decision in the case of NIRMA LIMITED Versus SAINT GOBAIN GLASS INDIA LTD. 2012 (10) TMI 832 - MADRAS HIGH COURT contested - Held that - we do not consider it necessary to go into the issue(s) arising in the present Special Leave Petitions, namely, the precise meaning of the term domestic industry in Rule 2(b) of the Anti-Dumping Rules wh....... + More


  • 2017 (8) TMI 813 - SUPREME COURT

    AGC Networks Ltd. Versus Commissioner

    Valuation - Technology Transfer Agreement - Whether royalty paid in terms, is a condition of sale includible in the assessable value - Rule 9(1)(c) of the Customs Valuation (Determination of Price of Imported Goods) Rules, 2008 - the decision in the case of CC, New Delhi Versus M/s Avaya Global Connect Ltd. 2016 (3) TMI 256 - CESTAT NEW DELHI , contested, where it was held that as the Supply Agreement is consistent with the Technology Transfer Ag....... + More


  • 2017 (8) TMI 812 - SUPREME COURT

    Ingram Micro India Pvt. Ltd. Versus Commissioner

    Permission to withdraw the appeal - Eligibility for concessional rate of additional duty of customs in accordance with N/N. 6/2006-CE dated 1st March 2006 and N/N. 12/2012-CE dated 17th March 2012 - classification of imported goods - external hard disks classified under heading 84717030 or 84717040 of the Schedule of the Central Excise Tariff Act, 1985? - the decision in the case of Ingram Micro India Pvt. Ltd. Manoj Gupta, Manish Agarwal, Fortun....... + More


  • 2017 (8) TMI 771 - SUPREME COURT

    Kumho Petrochemicals Co. Ltd. Versus Union of India

    Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More


  • 2017 (8) TMI 770 - SUPREME COURT

    Rishiroop Polymers Pvt. Ltd. Versus Union of India

    Imposition of ADD - rubber chemicals - imported from China PR and Korea RP - N/N. 4/2016 - CUS (ADD) dated 29/1/2016 of Ministry of Finance - principles of natural justice - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd. and M/s Kumho Petrochemicals Co. Ltd. Versus Union of India/DA 2016 (11) TMI 88 - CESTAT NEW DELHI contested - Held that - the decision in the above case upheld - present SLP dismissed - decided against petitioner........ + More


  • 2017 (8) TMI 684 - SUPREME COURT OF INDIA

    Directorate of Revenue Intelligence Versus Pushpa Lekhumal Tolani

    Import of gold and diamond jewellery items - Baggage Rules - passing through the Green Channel - Smuggling - Whether the items are personal effects and no duty is leviable on the same - whether in the present facts and circumstances of the case, the show-cause notice dated 12.12.2002 and order dated 14.08.2003 are liable to be quashed or not? - Held that - the respondent herein did not violate the provisions of Section 77 of the Act since the nec....... + More


  • 2017 (8) TMI 683 - SUPREME COURT

    Commissioner Versus Ace Designers Ltd.

    Quantum of paltry amount involved in the appeal - Import - Re-import of exported goods - the decision in the case of COMMISSIONER OF CUSTOMS (APPEALS), BANGALORE Versus ACE DESIGNERS LTD. 2006 (1) TMI 424 - CESTAT, BANGALORE , contested - Held that - In view of the paltry amount involved in the matter, we decline to entertain the civil appeal. Accordingly, the civil appeal is dismissed....... + More


  • 2017 (8) TMI 682 - SUPREME COURT

    Rishiroop Polymers Pvt. Ltd. Versus Designated Authority, DGAD, MOF

    Enhancement of Anti Dumping Duty - rubber chemicals known as PX13 (6 PPD) - Mid Term Review - Notification No. 92/2011-Cus. dated 20.09.2011 - imports of subject goods from PR China and Korea RP - Rule 23 of Anti Dumping Rules indicate the powers of the DA to review the need for continued imposition of any AD duty on its own initiative or upon request by any interested party - the decision in the case of M/s Rishiroop Polymers Pvt. Ltd., M/s Kumh....... + More


  • 2017 (8) TMI 681 - SUPREME COURT

    Givaudan India Pvt. Ltd. Versus Commissioner

    Condonation of delay - Entitlement of exemption - benefit of N/N. 21/02-Cus., dated 1-3-02 - concessional rate of duty - the decision in the case of Giavudan Indian Pvt. Ltd. Versus Commissioner 2016 (2) TMI 947 - SUPREME COURT , contested - Held that - The review petitions are dismissed on the ground of delay as well as on merits in terms of the signed order........ + More


  • 2017 (8) TMI 680 - SUPREME COURT

    Anjani Technoplast Ltd. Versus Commissioner

    Failure to make pre-deposit of 7.5 to entertain appeal - SCN issued for non-fulfilment of export obligation - the decision in the case of Anjani Technoplast Ltd. Versus The Commissioner of Customs 2015 (10) TMI 2446 - DELHI HIGH COURT , contested, where it was held that Section 35 F indicated that on and after the date of its enforcement an Assessee in appeal was required to deposit the stipulated percentage of duty and if it failed to do so, CES....... + More


  • 2017 (8) TMI 679 - SUPREME COURT

    Commissioner Versus Kushalchand & Co.

    Duty demand - Import of Cocoa powder in the name of flour - the decision in the case of Commr. of Customs Mangalore Versus M/s Kushalchand & Co. 2015 (12) TMI 246 - SUPREME COURT contested - Held that - Since the impugned notice is withdrawn albeit on the ground that it is barred by limitation, the present application has become infructuous and is dismissed as such........ + More


  • 2017 (8) TMI 348 - SUPREME COURT

    Commissioner of Customs (Adjudication) , Mumbai Versus M/s R.K. International And Others

    Confiscation - penalty - misdeclaration of imported goods - It was further alleged in the SCN that the importers mentioned in the Bill of Entry were mere name-lenders and not the real persons who had made the imports - Held that - there is lack of conclusive proof with regard to actual identification of ball bearings - the Revenue had failed to prove the presence of ball bearings in the two consignments covered by the aforesaid two Bill of Entrie....... + More


  • 2017 (8) TMI 93 - SUPREME COURT

    M/s Proflex Systems Versus Commissioner of Customs

    Refund of SAD - N/N. 102/2007Cus dated 14.09.2007 - denial on the ground that the assessee has not paid the VAT on the imported goods i.e. coils and what is sold subsequently by the assessee and on which VAT is paid is altogether different goods i.e. roof - decision in the case of PROFLEX SYSTEMS Versus COMMISSIONER OF CUSTOMS 2017 (3) TMI 216 - GUJARAT HIGH COURT contested, where it was held that it cannot be said that what is sold by the appell....... + More


  • 2017 (7) TMI 977 - SUPREME COURT OF INDIA

    Mumbai Port Trust Versus M/s. Shri Lakshmi Steels and Ors. etc.

    Detention of imported goods - demurrage and detention charges - Regulation 6(1) of the Handling of Cargo in Customs Areas Regulations, 2009 - The DRI was of the view that these consignments required 100 examination before these could be released - whether any direction could be given to the Mumbai Port Trust to waive the demurrage charges? - Held that - Neither the regulations nor the provisions of the Customs Act can impinge or in any manner aff....... + More


  • 2017 (7) TMI 276 - SUPREME COURT

    Commissioner of Customs (Export) Versus M/s. Mascot International

    Anti Dumping duty - Whether Anti Dumping Duty is applicable on flat roll product of stainless steel having width between 1250 mm to 1280 mm under N/N. 14/2010-Cus., dated 20.02.2010 as amended by N/N 86/2011-Cus, dated 06.09.2011? - Held that - From the narration of facts, particularly mid term review culminating in Notification dated 06.09.2011, it becomes clear that tolerance level of 30 mm is to be taken into account. In this manner, if the wi....... + More


  • 2017 (6) TMI 526 - SUPREME COURT OF INDIA

    Union of India And Another Versus M/s. Kumho Petrochemicals Company Limited And Another

    Imposition of ADD - retrospective amendment - Acrylonitrile Butadiene Rubber - import from Korea RP and Germany - sunset review - N/N. 6/2014-Customs dated January 23, 2014 - Section 9A of the CTA, 1975 - relevant date for sunset review - Whether the date of December 31, 2013 or it is January 06, 2014, which would be the relevant date for determining initiation of the sunset review? - Held that - such a sunset review is to initiate before the exp....... + More


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Highlight: Notification regarding GST rate for branded cereal, pulses and flour

News: Notification regarding GST rate for branded cereal, pulses and flour

Highlight: Anti-dumping duty on import of bus/truck tyres from China

Highlight: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Non-payment of service tax - maintenance and repair charges - appellants had knowingly and deliberately shown the repair charges as job work charges to mislead about their taxability - demand confirmed.

Highlight: BAS - execution of the project of smart card for vehicle registration – implementing the SOC-VRC project - The fact that the Government has outsourced some part of the work and paid certain consideration for such outsourced work, does not make the activity subject to service tax.

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Excise duty credit on finished stock at additional place of business.

Circular: Amendments in Hand Book of Procedures 2015-20 –reg.

News: Cabinet approves Extension of time period of the Scheme "Special Industry Initiative for J&K" (Sll J&K) - Udaan

Highlight: Constitution of National Anti-profiteering Authority (NAA) under GST-reg. - Trade Notice

Highlight: Amendments in Hand Book of Procedures 2015-20 –reg. - Various amendments are made in Chapter-4 of Hand Book of Procedures 2015-2020.

Forum: GST rates on mobile recharge business

Circular: Constitution of National Anti-profiteering Authority (NAA) under GST-reg.

Forum: import purchase

Highlight: Sharing of expenses - BAS - promotion of business of group companies - sharing of expenditure for common facilities cannot be treated as service by one to another in such arrangement.

News: RBI Reference Rate for US $

Forum: 3B mistake

Article: Credit of unsold stock [Section 140(3)] - Actual Credit as well as Notional Credit - Part-I - GST Transitional provisions

Circular: Certain Clarifications sought on Construction Services provided in the Real Estate Sector – reg.

News: Anti-dumping duty on import of bus/truck tyres from China

News: Fast-track GST refund, else ₹ 65K cr may be stuck: Exporters

Highlight: It is open to the Settlement Commission to use best judgment in arrival of the figure. Nonetheless it has to explain the manner in which the best judgment figure has been arrived at by the Settlement Commission - HC

Highlight: Deemed dividend u/s 2(22)(e) - advances given to societies - in the absence of legal right of the assessee in the said society the amount advanced cannot be treated as deemed income.

Highlight: When electrical installations are treated as plant and machinery the depreciation has to be allowed @ 25% as per provisions contained u/s 32

TMI Note: Capital Gain - transfer of right in the land or transfer of land itself - addition u/s 50C - Harassment to the honest tax payers

Highlight: Option to avail composition scheme under GST by electronically filing an intimation in FORM GST CMP-02 and FORM GST ITC-03 upto 30-9-2017 - See Rule 3(3A)

TMI Note: Does ICDS apply for the purposes of computing exemption u/s 11 to 13.

Highlight: Voluntary Reporting of Estimated Current Income and Advance Tax Liability - CBDT issues draft notification

TMI Note: Certain ICDS provisions are inconsistent with judicial precedents. Whether these judicial precedents would prevail over ICDS.

Highlight: Provisions of ICDS shall prevail w.e.f. AY 2017-18 to the transactional issues dealt therein over earlier judicial pronouncements.

Notification: Levy of anti dumping duty on New/unused pneumatic radial tyres with or without tubes and/or flap of rubber (including tubeless tyres) having normal rim dia code above 16 originating in, or exported from China PR

News: Voluntary Reporting of Estimated Current Income and Advance Tax Liability

TMI Note: In case of conflict between ICDS and other specific provisions of the Income-tax rules, 1962 governing taxation of income like rules 9A, 9B etc. of the Rules, which provisions shall prevail.

TMI Note: Does ICDS apply to computation of Minimum Alternate Tax (MAT) u/s 115JB of the Act or Alternate Minimum Tax (AMT) u/s 115JC of the Act.

TMI Note: Where a term has not been defined under ICDS, nor under the Act, but has different interpretations given to it by the courts in tax cases, and in ICAI Accounting Standards, which interpretation would prevail while interpreting ICDS.

TMI Note: Whether the provisions of ICDS apply to a non-resident who claims the benefit of a double taxation avoidance agreement (DTAA).

TMI Note: In case any of the ICDS provisions is contrary to a circular or press release issued by the CBDT, which would prevail over the other.

TMI Note: ICDS-I requires disclosure of significant accounting policies and other ICDS requires specific disclosures. Where is the taxpayer required to make such disclosures specified in ICDS.

Notification: Income Computation and Disclosure Standards (ICDS) - New ICDS to be effective from AY 2017-18

News: RBI Reference Rate for US $

Highlight: GST - Detention of goods under transport - discrepancy in documents - the statutory provisions provide a mechanism for adjudication following detention of goods including for the provisional release thereof pending adjudication - HC

Highlight: Reassessment - first few paragraphs of the assessment order dealt with objections and disposed of accordingly - Unfortunately, the manner in which the AO has decided the issue is wholly unsustainable in law - HC

Highlight: Business expenditure u/s 37 - liquidated damage - breach of contract terms - Expenditure was not incurred for any purpose which is an offence or which is prohibited by law - cannot be disallowed - HC

Highlight: Valuation - inclusion of reimbursement of expenses - managing participation of clients in certain mela, fairs, promotional activities etc. - They are liable to service tax on the gross amount received - They cannot restrict their tax liability to only agency commission

Highlight: TDS liability - ITAT confirmed the liability - We do not see how it is possible for us to uphold the order of the Tribunal and when it purports to decide two Appeals of the Revenue by single paragraph conclusion - HC

Highlight: Reopening of assessment - sufficiency of material available with the AO to form a belief that income chargeable to tax had escaped assessment - bogus purchases - seller refused to respond - notice would not be interfered with - HC

Highlight: Exemption u/s 11 - education activities - transport and hostel facilities surplus cannot be considered as business income of the assessee society

News: Draft Notification for insertion of new rule 39A in the Income-tax Rules, 1962 – comments and suggestions-reg.



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