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Valentine Jewellery (I) Pvt. Ltd. Versus Union of India (UOI) & Ors.

Seeking exemption from pre-deposit - Section 129E of the Customs Act, 1962 - Entire amount of Customs duty has been recovered prior to filling of appeal with encashment of Bank Guarantee - Held that:- when the encashment of Bank guarantee was to the extent of duty then the Commissioner (Appeals) has still ignored the aforesaid. It happened for the reason that after keeping the appeal pending for ten months without pointing out any defect, it was decided without giving opportunity of hearing to t .....

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The impugned order is thus set aside with remand of the case to the Commissioner (Appeals) for its hearing on merit. - Petition allowed by way of remand - D.B. Civil Writ Petition No. 347/2016 - Dated:- 22-4-2016 - M. N. Bhandari And Vijay Kumar Vyas, JJ. For the Petitioner : Sameer Jain, Mahi Yadav For the Respondent : Vinay Mathur, Anil Mehta ORDER By this petition, a challenge is made to the order dated 13.10.2015, whereby, the appeal preferred by the petitioner before the Commissioner, Centr .....

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d to consider an application was submitted by the appellant to inform that entire amount has already been recovered with encashment of Bank guarantee hence, condition to deposit 7.5% of the amount of duty stands satisfied. Ignoring the fact available on record, the appeal was dismissed, that too, by making comments/observations contrary to the record. The amount so recovered was not towards penalty, rather, the Bank guarantee was given against the Customs duty and if Bank guarantee is encashed, .....

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128 is given only when the appeal is admitted. In the instant case, the petitioner failed to comply condition of Section 129E of the Act of 1961 thus, the appeal was not maintainable, hence, rightly dismissed by the Commissioner (appeal). We have considered rival submissions of the parties and perused the record. The petition preferred an appeal to challenge the order of Deputy Commissioner Customs. An application was filed to seek exemption from pre-deposit as entire amount of Customs duty has .....

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Notification: The Customs and Central Excise Duties Drawback Rules, 2017

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Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-UTT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

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Notification: Seeks to amend notification No. 09/2017-IT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 08/2017-IT(R) to reduce CGST rate on specified supplies of Works Contract Services

Notification: Exempts intra state supply of heavy water and nuclear fuels from DAE to NPCIL

Notification: Seeks to amend notification No. 12/2017-CT(R) to exempt right to admission to the events organised under FIFA U-17 World Cup 2017

Notification: Seeks to amend notification No. 11/2017-CT(R) to reduce CGST rate on specified supplies of Works Contract Services.

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Highlight: Demand of interest - the period of limitation that applies to a claim for the principal amount should also apply to the claim of interest thereon.

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Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 117 of the Central Goods and Services Tax Rules, 2017

Forum: 3B mistake

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

Forum: Input tax credit

Forum: Cess paid instead of SGST

Forum: Manpower Service provider

Forum: Construction of single unit bungalow

Forum: Duty Drawback & Input Credit - under GST

Article: SIMPLIFIED E-WAY BILL UNDER GST

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Highlight: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20 - Public Notice

Notification: Amendment in Appendix 3 (SCOMET items) to Schedule- 2 of ITC (HS) Classification of Export and Import Items 2012

Circular: Amendment to Paragraph 2.72 (b) of the Handbook of Procedures of the Foreign Trade Policy (FTP) 2015-20

Notification: Companies (Acceptance of Deposits) Second Amendment Rules, 2017

Notification: Rate of exchange of conversion of the foreign currency with effect from 22th September, 2017

News: Exchange Rate of Foreign Currency Relating To Imported and Export Goods Notified

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Circular: Strategy for audits in 2017-18 consequent to GST - Audit by Central Excise and service Department to continue for the accounting year 2016-17 and for the past period

Circular: Appoint the IRS (C&CE) officers as Principal Commissioner (Revision Application) and ex-officio Additional Secretary

Circular: Time limit for filing intimation for composition levy under Rule 3(1) of the CGST Rules, 2017 extended to 16-8-2017

Circular: Extension of time limit for submitting the declaration in FORM GST TRAN-1 under rule 120A of the Central Goods and Service Tax Rules, 2017

Circular: C.B.E. & C. Advisory on Customs related matters on introduction of Goods and Services Tax regime

Circular: List of Reduced Tax Liabilities under GST regime in comparison to present combined Indirect Tax rates

Circular: Works Contract for construction of Flats, Complex Builders to pass on GST benefit to buyer otherwise anti-profiteering provisions of Section 171 of GST Act to apply



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