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Presumption of culpable mental state - CBEC's Customs Manual 2023 - Customs

 

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C: Payment of Service Tax by the Department of Posts and Ministry of Rail...
N: Amendments in Export Policy of Bio-fuels under Chapter 27 of Schedule ...
N: Amendment in import policy condition of Urea [Exim Code 31021000] in t...
F: place of supply
F: CAN GST DEPARTMENT IMPOSE PENALTY ON INTEREST ON DELAYED PAYMENT OF TA...
F: SCN RECEIVED Notice Under Sec 61-FY 2017.18
H: Seeking waiver of pre-deposit of 7.5% of duty for maintaining an appea...
H: Ex-parte order - The order, ex parte in nature, passed in violation of...
H: Validity of the ‘e-Way bills’ had expired during goods in transit - He...
H: Validity of reopening of assessment - proceedings against the dissolve...
H: Immunity u/s 270AA - Period of limitation for filing an application - ...
H: Offence u/s 276B r.w.s 278B - Whether the petitioner was actually resi...
H: Validity of Reopening of assessment u/s 147 - The order of learned Jud...
N: Modification of Notification No. 141/2021 dated 29th December, 2021
H: Enhancement of interest u/s 234A - Rectification of order u/s 154 - De...
H: Exemption u/s 11 - Charitable activity u/s 2(15) - As in view of the n...
H: Addition regarding gift received from father - Father is not filing IT...
H: Upward adjustment on account of foreign exchange losses on ECB loan - ...
H: TP Adjustment - ‘receipt of counter guarantee commission - providing c...
H: Addition u/s 69A - cash deposit during the period of demonetization in...
H: Classification of imported goods - import of Saccharomyces Boulardii -...
H: Mis-declaration of goods - import of PLC Splitter Module - Merely beca...
H: Compounding of offence - restricted goods or prohibited goods - import...
A: CANCELLATION OF GST REGISTRATION – A REVISIT
A: Penalty order cannot be passed without serving SCN
A: Affiliation fee charged by Kota University is not exempt under GST and...
A: No tax on share premium when issued to Venture Capital Fund
F: Import of service - Payment not made/written off
H: Warehoused goods - warehousing period expired - goods (wine) was rende...
H: Recovery of electricity dues of the Company - personal liability of th...