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1. Subject:- Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016

2. Sale of goods and display of prices at duty free shops in Indian currency – amendment of circular 31/2016 - Customs dated 6th July 2016 – Reg - Circular

3. Taxability of transactions taking place beyond or outside the Customs Frontier of India - duty free shops at various international airports and seaports in India - goods...

4. 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...

5. Duty demand - collection excess duty from customers on sale of import goods - duty under Section 11D of the Central Excise Act cannot be demanded on imported custom...

6. Manufactured Goods cleared to duty free shop at airport claiming benefit of exemption - cigarettes - cigarettes were consigned directly to duty free shop, which was a...

7. When there is no short fall in payment of duty after adjusting excess payment on other products, interest liability will not arise. - AT

8. CBEC issues clarification regarding transitional provisions relating to Duty Free Shops/ Ship stores /Airline Stores/ Diplomatic Stores

9. Refund - when the iron ore was exported on payment of duty on FOB value, the refund of excess customs duty paid does not attract bar of unjust enrichment - refund allowed.

10. Levy of GST / import duty goods purchase from Duty free shops - shops situated before immigration clearance by a passenger - Since the applicant crossed the green...