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1. Entitlement of Duty Credit Scrips under Served From India Scheme (SFIS) declared deficient – It is undisputed that brand "Castrol India" is not an Indian brand -...

2. Cancellation of the MEIS Scrips granted to the Respondent Company confirmed - levy of penalty - The initial supply of goods by the exporter to a logistics company is...

3. Character of income - Served from India Scheme Scrips - SFIS credit available through a specific certificate as furnished to each vendor has been utilized to make...

4. Served From India Scheme - SFIS scrip should not allowed to be used for payment of customs duty on the Restricted goods i.e. on Radars, Navigational Equipments, VHF &...

5. Clearance of goods from Custom Bonded warehouses utilizing duty credit scrips of SFIS, VKGUY, FMS, FPS, SHIS -Reg. - Cir. No. 50 / 2011-Customs Dated: November 9, 2011

6. Refund of CVD and Special Additional Duty (SAD) - claim were rejected on the ground that DEPB scrips cannot be re- credited - After granting exemption subject to certain...

7. Input tax credit - it is not necessary that the Assessees have to be dealers in the same commodity, i.e. the DEPB scrips - As long as it is shown that use of the DEPB...

8. Exemption from GST - Duty Credit Scrips issued under RoSCTL scheme issued by Directorate General of Foreign Trade - Duty Credit Scrips issued under RoSCTL Scheme is not...

9. Re credit - Liveliness of DEPB scrip - whether such credit can be allowed on a live scrip or even though the scrip had expired credit can be allowed on that scrip -...

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

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

12. Advance Authorization Scheme - Revalidation - Request for revalidation of an Advance Authorisation can be made once for 6 months from the expiry of date of its validity...

13. 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

14. Actual Service Providers (and not Ports) are eligible for SFIS/SEIS benefit in respect of their share of earnings made by performing the notified services under SFIS/SEIS Scheme.

15. Levy of Social Welfare Surcharge (SWS) where basic Customs duty (BCD) is Nil - Revenue submitted that BCD is not nil or exempted but is payable and is debited in the...