Home Highlights February 2014 Year 2014 This

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1. Liability for payment of customs duty on sale of excess liquor from the duty-free shop

2. Duty Free Import Authorization (DFIA) Scheme - If the applicant is aggrieved by the application of the Duty Free Import Authorization Scheme to the parties like the...

3. Crude Palm Kernel oil is covered under the duty free replenishment certificate - benefit of Notification No. 46/2002-Cus allowed - AT

4. 100% EOU - demand of customs duty on the raw material imported duty free - removal of finished goods in DTA without having any permission from the Development...

5. DFIA (Duty Free Import Authorisation) scheme - revalidation of the DFIA licences - due to the aforementioned Public Notice dated 23.07.2010, Clarification dated...

6. Revalidation of DFIA Licenses - The request is not for revalidation of Licenses by Customs, but only a certificate to be issued to DGFT confirming the sequence of events...

7. Revalidation, renewal and extension of the period of the Duty Free Import Authorization (`DFIA') License - Petitioner was not entitled to the grant of revalidation. - HC

8. 100% EOU - The condition of installation of capital goods within one year was, thus, made applicable both for goods which are imported duty free as well as procured duty...

9. Since Appellant were paying the duty utilizing the CENVAT Credit they cannot be charged for contravention of the provisions of Rule 4, 8(1), 8(3) & 8(3A) of the Central...

10. Capital gains - treating information contained in ITS as related to transaction of sale of immovable property - Assessee had pointed out how the two transactions...

11. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

12. Revision u/s 263 - Addition u/s 68 - second revisional jurisdiction of Pr. CIT - Whether the AO (called second AO) has not conducted enquiry while framing re-assessment...

13. CENVAT credit - It is true that during the relevant period only 20% of credit could be utilized but we find force in the argument of the appellant that they were not...

14. Claim of revalidation of the scrip under the SFIS - HC

15. No revalidation will be granted to RCs for cotton and cotton yarn.