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1. Guidelines for handling and storage of valuable goods that are seized/ confiscated by the Department - CBEC

2. Guidelines for the sale of seized/ confiscated gold - reg. - Circular

3. Guidelines for provisional release of seized imported goods pending adjudication under Section 110A of the Customs Act, 1962 - reg. - Circular

4. Valuation - inclusion of reimbursement of expenses - Storage & Warehousing - Cargo Handling Services - transportation charges shows separately in Invoice on actual basis...

5. Provisional release of the goods - onerous conditions - department is not empowered to put onerous conditions for provisional release of seized goods. - HC

6. Disallowance of deduction u/s 80IB(11A) - On perusal of tax audit report, the nature of the business activity of the assessee has been shown as cold storage services and...

7. Storage and warehousing Service – management of the records such as discharged cheques, vouchers, books of accounts, cannot be considered as storage and warehousing of...

8. Cargo Handling Service versus Airport Services - classification - If there is holding of cargo for a few hours or a few days for proper handling of cargo and loading on...

9. CENVAT Credit - input services - Services of GTA outward for transport of gold - On going through the relevant invoice of service, the service is not for GTA but it is...

10. Levy of Service Tax - Cargo Handling Services - there are no merit in the argument of Revenue that the activity of Cargo Handling in the Container Freight Station is...