Search Results for Tag : Duty
Blast from the Past
Banks’ implied duty of secrecy to its customers(25.01.2016)
The United Kingdom Court of Appeal in 1923 determined that the duty of confidentiality owed by a bank to its clients was not absolute. Rather, it was .....
Tags : Banker, duty to confidentiality, qualifications
Statute
Sugar Cess (Amendment) Act, 2015 effective 1st February, 2016(28.01.2016)
The Sugar Cess (Amendment) Act, 2015 has been notified as effective of 1st February, 2016. The Act amends Section 3 of the Sugar Cess Act, 1982, incre.....
Tags : Sugar cess, amendment, duty
International Cases
Release of goods for free circulation under a duty suspension arrangement can constitute unauthorised use of trademark(16.07.2015)
The European Court of Justice held in a preliminary ruling that goods placed under a duty suspension arrangement are regarded as imported and the trad.....
Tags : Trademark, duty suspension, use, in trade
Top Story
India slams another extension of anti dumping duty against certain Chinese products(09.10.2016)
The Revenue Department of the Finance Ministry has slammed an extension of anti dumping duty on certain Chinese products used in garment, toys and foo.....
Tags : Anti-dumping duty, Extension, Chinese Products
India slams another extension of anti dumping duty against certain Chinese products(09.10.2016)
The Revenue Department of the Finance Ministry has slammed an extension of anti dumping duty on certain Chinese products used in garment, toys and foo.....
Tags : Anti-dumping duty, Extension, Chinese Products
President of India gives assent on amendments introduced to the Indian Stamp Act, 1899(21.02.2019)
The President of India, gave his assent to the proposed amendments in Indian Stamp Act, 1899. The amendment aims to rationalise and harmonise the syst.....
Tags : Amendment, Stamp duty, President, Assent
Officers of private bank punishable under POCA(23.02.2016)
Officers of a private bank, specifically its Chairman, Directors and other Officers are ‘public servants’ who can be prosecuted under the Prevention o.....
Tags : Prevention of corruption, bankers, public duty
Central Government reduces Excise Duty on Petrol and Diesel on the eve of Diwali(03.11.2021)
Government of India has taken a significant decision slashing Central Excise Duty on Petrol and Diesel by Rs. 5 and Rs. 10 respectively. Prices of pet.....
Tags : Duty, Reduction, Petrol and Diesel
Central Government waives basic customs duty and health cess on import of Medical Oxygen and related medical equipments(24.04.2021)
Centre has decided to grant full exemption from Basic Customs Duty and health cess on import of Medical Oxygen and other medical equipments related to.....
Tags : Custom duty, waiver, Oxygen
CBIC initiates electronic disbursal of duty drawback amount directly to exporter’s bank accounts(05.06.2024)
Central Board of Indirect Taxes and Customs (CBIC) initiates electronic disbursal of duty drawback amount directly to exporter’s bank account in a tra.....
Tags : Electronic disbursal, Duty drawback, Launch
News
Madras HC Orders Status Quo over Excise Duty on Jewellery(02.05.2016)
Madras HC, while giving sign of relief for jewellers who were protesting Central Government’s plan to impose excise duty on jewellery items, has order.....
Tags : Madras HC, Excise Duty on Jewellery
SERVICE - Drunkenness While on Duty A Serious Misconduct: SC(29.03.2019)
Supreme Court has upheld dismissal of a police constable for drunkenness and misbehavior with the public and observed that drunkunness while being on .....
Tags : Supreme Court, Drunkenness While on Duty A Serious Misconduct
CIVIL - Hotel Which Provides Swimming Pool Owes its Guests a Duty of Care: SC(29.03.2019)
Supreme Court has said that a hotel which provides swimming pool for its guests owes a duty of care, and directed Kerala Tourism Development Corporati.....
Tags : Supreme Court, Duty of Care, Swimming Pool, Hotel
CIVIL - Hotel Which Provides Swimming Pool Owes its Guests a Duty of Care: SC(29.03.2019)
Supreme Court has said that a hotel which provides swimming pool for its guests owes a duty of care, and directed Kerala Tourism Development Corporati.....
Tags : Supreme Court, Duty of Care, Swimming Pool, Hotel
Unaided Private School Staff can't be Roped in for Election Duty: Bombay HC(04.04.2019)
Bombay High Court has ordered that teaching and non-teaching staff of unaided private schools cannot be called for election duty since they are not co.....
Tags : Bombay High Court, Election Duty, Private Unaided School
CBIC Amends Notification Prescribing Effective Rate of Duty on Goods(05.04.2021)
Central Board of Indirect Taxes and Customs (CBIC) has amended the notification which seeks to prescribe effective rate of duty on goods consequent to.....
Tags : Central Board of Indirect Taxes and Customs, Effective Rate of Duty on Goods
P & H HC Clarifies No 200% Duty on Imports from Pakistan Before Centre Hike After Pulwama Attack(28.08.2019)
Punjab and Haryana High Court has ruled that goods imported from Pakistan before the Centre hiked the custom duty on them to 200 per cent after the Pu.....
Tags : P & H HC, Duty
ITAT: Export Entitlements And Duty Drawback of Promotion Scheme is Assessable Income(14.06.2022)
Income Tax Appellate Tribunal (ITAT), Vishakhapatnam Bench has held that export entitlements and duty drawback of promotion scheme is income assessabl.....
Tags : ITAT, Export Entitlements, Duty drawbacks
Stamp Duty Hikes, Noida Flats Costlier(08.03.2016)
UP cabinet has approved hiking of stamp duty on homes by 2% in all cities, including Noida and Greater Noida.
Tags : UP cabinet , stamp duty
Bombay High Court Exempts Entertainment Duty For Bon Jovi Concert(13.01.2017)
Bombay High Court has granted an exemption from entertainment duty to international pop star Jon Bon Jovi concert in Mumbai organized twenty years ago.....
Tags : Bombay High Court, Jon Bon Jovi, Concert, entertainment duty
SC: Exemption of Duty Does not Exempt Other Duty or Cess Imposed by Different Legislation(10.12.2019)
Supreme Court has ruled that when a particular kind of duty is exempted, other types of duty or cess imposed by different legislation for a different .....
Tags : SC, Duty
Supreme Court Allows Withdrawal of Excise Duty Exemption for Pan Masala(20.09.2019)
Supreme Court has upheld the withdrawal of the exemption from payment of Excise Duty to the pan masala with tobacco and pan masala without tobacco by .....
Tags : Supreme Court, Excise Duty
SC: Custom Duty on Goods Imposed post-Pulwama Terror Strike Cannot Apply Retrospectively(24.09.2020)
Supreme Court has ruled that the Centre’s decision post-Pulwama terror strike to impose 200% customs duty on goods imported from Pakistan could not ap.....
Tags : Supreme Court, Custom Duty
#Major Changes Implementing From Today: Buying Television Sets Becomes Expensive(01.10.2020)
Open cell panels will attract 5% import duty from 1st October, 2020 with the Government saying that the one-year duty exemption expiring at the end of.....
Tags : Television Sets, Open Cell Panels, Import Duty
CBIC Extends Exemption and AIDC on Cotton till October(06.07.2022)
Central Board of Indirect taxes and Customs (CBIC) has extended the exemption of Customs duty and Agriculture Infrastructure and Development Cess (AID.....
Tags : CBIC, Custom Duty, Cotton
Government Scraps Excise Duty on Branded Gold Coins(01.12.2016)
Government has scrapped 1 % Excise Duty currently applicable on branded gold coins.
Tags : Union Government, Excise Duty, gold coins
SC: Education Cess Paid Alongwith Excise Duty is Refundable in Cases Where No Duty is Payable(05.12.2017)
Supreme Court has held that the manufactures who paid excise duty in terms with the exemption notification No. 20/2007-Ex can claim refund of educatio.....
Tags : Supreme Court, Excise Duty
Tripura HC: Duty of Press to Play Positive Role in Making People Aware of Social Responsibilities(14.10.2020)
Tripura High Court on has observed that it expects the press to play a positive role and be a catalyst to spread the message of taking all necessary p.....
Tags : Tripura High Court, Duty of Press
Karnataka HC: Individual Discharging “Public Duty” by Virtue of Office Answerable to State(26.08.2021)
Karnataka High Court has held that even if an individual is not a public servant, but if he is discharging "public duty" by virtue of his office, he i.....
Tags : Karnataka High Court, Individual Discharging “Public Duty”
SC: Prosecutors are Not Representatives of Any Party(21.08.2023)
Supreme Court while placing reliance on 154th Law Commission report and observing that Prosecutors are not representatives of any party, has stated th.....
Tags : Supreme Court, Prosecutors, Duty
JKL HC: Offences Under PoC Act can be Invoked Against Person Discharging Public Duty(27.09.2023)
Jammu and Kashmir and Ladakh High Court has held that offences under Prevention of Corruption (PoC) Act can be invoked not only against a public serva.....
Tags : Jammu and Kashmir and Ladakh High Court, Prevention of Corruption, Public Duty
GST to be Paid on Supply of Indigenous Goods to Duty-Free Shops At International Airports: MP HC(16.01.2019)
Madhya Pradesh High Court has held that Goods and Services Tax (GST) is payable on supply of indigenous goods to duty-free shops (DFSs) at internation.....
Tags : Madhya Pradesh High Court, Duty Free Shops
BHC: Arbitration Agreement not Exempt from Stamp Duty even if Contract is Executed Outside State(28.11.2019)
Bombay High Court (BHC) has ruled that even if a contract is executed outside the State of Maharashtra and the work is also carried outside the State .....
Tags : BHC, Stamp Duty
Gujarat HC Directs Authority to Refund Amount on Bills of Entry for Imported Goods(29.12.2020)
Gujarat High Court has directed the Customs Authority to refund the amount collected as stamp duty on Bills of Entry filed for the imported goods, qua.....
Tags : Gujarat High Court, Refund of Stamp Duty
President Kovind Says 'Unacceptably Low' Number of Judges from Weaker Sections in Higher Judiciary(29.11.2017)
President Kovind Says 'Unacceptably Low' Number of Judges from Weaker Sections in Higher Judiciary
Tags : Telling the higher judiciary that it was its "sacred duty" to "groom" district and sessions judges and raise their skill so that more and more of them can be elevated to High Courts, President Kovind said "We need to take long-term measures to remedy this situation."
Karnataka HC Directs Govt to Reconsider Decision Making Reporting to Duty Mandatory(27.11.2020)
Karnataka High Court has directed the State government to in two weeks time reconsider its decision making it compulsory for government employees, in .....
Tags : Karnataka High Court, Mandatoery Reporting to Duty
CESTAT Ahmedabad: No Charge of Abatement for Evasion of Duty on Basis of Job Work(13.01.2020)
Customs Excise & Service Tax Appellate Tribunal, Ahmedabad has held that there is no charge of abatement for evasion of duty on job work.
Tags : CESTAT Ahmedabad, Evasion of Duty
#Union Budget 2021-2022: Finance Minister Proposes Revised Customs Duty Structure(01.02.2021)
Finance Minister has proposed to review over 400 old exemptions through extensive consultations for a revised customs duty structure free of distortio.....
Tags : Finance Minister, Union Budget, Revised Customs Duty Structure
Del. HC: Stamp Duty Not Payable on Instrument Executed on Behalf/in favor of Government(16.10.2023)
Delhi High Court has held that the Apex Court decision in M/s. N.N. Global Mercantile Private Limited (MANU/SC/0445/2023) is not applicable on an inst.....
Tags : Delhi High Court, Instrument, Stamp Duty
Lawyer’s Primary Duty is to Disclose All Material Facts Before Obtaining Order from Court: SC(22.11.2018)
Supreme Court has slammed a lawyer for suppressing the factum of an earlier order and reiterated that it is the primary duty of a lawyer to disclose a.....
Tags : Supreme Court, Primary duty of lawyer
Kerala HC: Withholding of Title Deeds Towards Security Doesn't Involve Public Duty(17.12.2020)
Kerala High Court has ruled that providing of credit facility or providing of loan on the strength of title deeds given in security cannot be said to .....
Tags : Kerala High Court, Public Duty
CBIC Notifies Procedure for Refund of Excise Duty on Purchase of Petrol or Diesel(12.11.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the Procedures for a refund of excise duty on the purchase of petrol or diesel or fuel.....
Tags : Central Board of Indirect Taxes and Customs, Refund of Excise Duty on Purchase of Petrol or Diesel
Orissa HC: If Impugned Act Has Nexus With Duty Sanction Must be Obtained to Prosecute Public Servant(04.11.2022)
Orissa High Court has held that sanction must be obtained under Section 197 of Criminal Procedure Code if impugned act of public servant has a reasona.....
Tags : Orissa High Court, Sanction, Official Duty
Supreme Court Stays Bombay HC Verdict on Levy of Stamp Duty on Advertisement Contracts(28.03.2017)
Supreme Court has stayed Bombay High Court judgment which had dismissed the challenge against levy of stamp duty on contracts entered into by advertis.....
Tags : Supreme Court, Advertisement Contracts, Stamp Duty
CBIC Notifies Decrease in Customs Duty on Gold and Silver(19.02.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified the decrease in customs duty on gold and silver. The Board has notified the reduction .....
Tags : Central Board of Indirect Taxes and Customs, Customs Duty on Gold and Silver
Jharkhand HC: Murder of Driver on Duty Not Proximate to Nature of Employment(24.01.2022)
Jharkhand High Court has set aside a decision of the Commissioner which awarded compensation for the murder of a truck driver on duty under the under .....
Tags : Jharkhand High Court, Murder of Driver on Duty
Gujarat HC Stays Centre's Move to Withdraw Anti-Dumping Duty on PVC Flex Films(27.01.2022)
Gujarat High Court has stayed the Central Government’s decision to withdraw anti-dumping duty on the imports of PVC Flex Films from China on plea file.....
Tags : Gujarat High Court, Anti-Dumping Duty on PVC Flex Films
Bombay HC: Causing Bomb Blast Not an Official Duty(02.01.2023)
Bombay High Court while rejecting an appeal filed by Lieutenant Colonel Prasad Shrikant Purohit, seeking discharge in the case of 2008 Malegaon blast .....
Tags : Bombay High Court, Malegaon blast, Official Duty, Army
Supreme Court: Delay in Return of The ‘Duty Drawback’ Entitles Claimant to Interest(07.02.2024)
Supreme Court has observed that if there is any delay in refund of the 'duty drawback' to the claimant under the Customs Act, 1962 , then the claimant.....
Tags : Supreme Court, Duty Drawback, Customs Act, 1962
Kerala HC: Employment Not to Be Denied For A Disease Unless it Impacts Capacity to Perform Duties(07.02.2024)
Kerala High Court has held that there cannot be a denial of employment merely by stating that a candidate has a disease, without finding that it would.....
Tags : Kerala High Court, Employment, Performance of Duty
Accident While Returning to Join Duty Should be Construed as Accident on Duty: Delhi HC(16.04.2019)
Delhi High Court has held that an accident while returning to join duty should be construed as an accident while on duty.
Tags : Delhi High Court, Accident, Duty
Staff of Private Aided Schools can’t be Appointed for Election Duty: Bombay HC(16.04.2019)
Bombay High Court has held that People's Representation Act, 1950, does not empower Election Commission (EC) or any of its officers to requisition ser.....
Tags : Bombay High Court, Election Duty
Karnataka HC: Duty of Applicant Seeking Relief to Explain Delay for Every Day Elapses(02.02.2022)
Karnataka High Court has said that it is the duty of the applicant seeking relief under Section 5 of the Limitation Act, 1963 to explain the delay for.....
Tags : Karnataka High Court, Duty of Applicant Seeking Relief
Delhi HC: No Custom Duty Exemption Allowed if Aircraft Imported for Private Purposes(02.02.2023)
Delhi High Court has held that condition for customs duty exemption not available to the assessee as aircraft imported for private purposes and not fo.....
Tags : Delhi High Court, Custom Duty, Exemption
Stamp Duty Payable on Transfer of Debts Along with Underlying Securities: Allahabad HC(15.02.2018)
Allahabad High Court has held that stamp duty is payable on the transfer of debts along with underlying securities.
Tags : Allahabad High Court, Stamp Duty
SC Rejects Centre's Plea to Relieve Forces from Assam NRC Work for Election Duty(06.02.2019)
Supreme Court has rejected Centre's prayer to allow withdrawal of combined armed police forces involved in Assam NRC work for election duty during Lok.....
Tags : Supreme Court, Assam NRC Work for Election Duty
Accused can Challenge DNA Report Only on Ground of Tampering of His Blood Sample: Bombay HC(06.02.2019)
Bombay High Court has observed that the DNA report can be challenged only on the ground of possibility of tampering of the blood sample of the accused.....
Tags : Supreme Court, Assam NRC Work for Election Duty
SC: Non-Payment of Stamp Duty Not to Invalidate Arbitration Agreement(12.01.2021)
Supreme Court has observed that non-payment of stamp duty on the commercial contract will not invalidate the arbitration agreement.
Tags : Supreme Court, Non-payment of Stamp Duty
Bom. HC Allows Refund of Stamp Duty Beyond Limitation Period(15.01.2024)
Bombay HC has allowed stamp duty refund to a flat purchaser on cancellation of flat purchase agreement after the expiry of limitation period of 5 year.....
Tags : Bombay High Court, Refund, Limitation, Stamp Duty
Central Board of Indirect Taxes and Customs Notifies Customs Tariff Amendment Rules, 2021(04.02.2021)
Central Board of Indirect Taxes and Customs (CBIC) has notified Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dump.....
Tags : Central Board of Indirect Taxes and Customs, Customs Tariff (Identification, Assessment and Collection of Anti-dumping Duty on Dumped Articles and for Determination of Injury) Amendment Rules, 2021
J&K HC Stays Levy of Revised Stamp Duties on Registration of Documents(05.02.2021)
Jammu and Kashmir High Court has stayed a circular that issued revised stamp duty rates to be levied during registration of documents in an order on a.....
Tags : Jammu and Kashmir High Court, Revised Stamp Duty Rates
Rajasthan HC: Government Cannot Seek Coercive Recovery of Remaining Custom Duty(23.12.2021)
Rajasthan High Court has held that the government cannot seek coercive recovery of remaining Customs Duty in an indirect manner by blocking export inc.....
Tags : Rajasthan High Court, Coercive Recovery of Remaining Custom Duty
Bombay HC: Revenue Cannot Invoke Extended Periods of Limitation for Recovery of Excise Duty(29.12.2021)
Bombay High Court has held that Revenue cannot invoke extended periods of limitation for recovery of excise duty as it has no direct or proximate rela.....
Tags : Bombay High Court, Recovery of Excise Duty
J&K&L HC: Units in J&K Entitled for Excise Duty Exemption Prior to 1st July 2017 Liable to Pay GST(03.01.2023)
Jammu and Kashmir and Ladakh High Court has held that units located in Jammu and Kashmir are entitled to central excise duty exemption prior to July 1.....
Tags : Jammu and Kashmir and Ladakh High, Excise Duty, GST
Government Hikes Excise Duty on Cigarettes, Tobacco, Pan Masala(01.02.2017)
Government has increased excise duty on cigars and cheroots to 12.5%, on pan masala to 9%, and on other unmanufactured tobacco to 8.3%.
Tags : Government, Excise duty, cigars, pan masala, tobacco
SC Rejects Plea by Hero MotoCorp for Full Budgetary Support(18.10.2022)
Supreme Court has rejected the claim of Hero MotoCorp’s seeking full budgetary support in lieu of the pre-existing outright excise duty exemption, not.....
Tags : Supreme Court, central government, excise duty, Hero
Ker. HC To KSRTC: Has 'Single Duty System' Effective, File Statement With Figures & Calculations(18.10.2022)
Kerala High Court has directed the Kerala State Road Transport Corporation (KSRTC) to inform on record that whether the 'Single Duty System' has been .....
Tags : Kerala High Court, Kerala State Road Transport Corporation, Single Duty System
CBIC Amends HS Codes Under Notifications Imposing Anti-Dumping Duty on Imports(03.01.2022)
Central Board of Indirect Taxes and Customs (CBIC) has amended the HS codes under various notifications imposing anti-dumping duty on imports of certa.....
Tags : Central Board of Indirect Taxes and Customs, HS Codes Under Notifications Imposing Anti-Dumping Duty
Allahabad HC Directs DM to Order Compensation In Case Of Teacher’s Death During Election Duty(10.01.2022)
Allahabad High Court directed the District Magistrate, Jaunpur to examine and pass a reasoned order in a claim for compensation made in a case of a te.....
Tags : Allahabad High Court, Election Duty Death, Compensation
CESTAT: Demand of Excise Duty Not Payable on Waste and Scrap Packing Material if Travels Beyond SCN(22.03.2024)
Mumbai Bench of Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) has held that no excise duty is supposed to be paid on waste and scrap pa.....
Tags : Mumbai Bench, CESTAT, Excise Duty, Show-Cause Notice
SC: Non Joining Duty Vacancy Can't be Filled from Expired PSC Rank List(27.04.2020)
Supreme Court has held that Public Service Commission cannot advise any candidate to a Non-Joining Duty vacancy from an expired rank list, if such vac.....
Tags : Supreme Court, Supreme Court has held that Public Service Commission cannot advise any candidate to a Non-Joining Duty vacancy from an expired rank list, if such vacancy was reported after the expiry of the rank list.
Central Board of Indirect Taxes and Customs Issues Advisory for Importers on IGCR Rules(03.03.2022)
Central Board of Indirect Taxes and Customs has issued Advisory No. 06/2022 dated March 01, 2022, for importers to avail benefit of Import of Goods at.....
Tags : Central Board of Indirect Taxes and Customs, Import of Goods at Concessional Rate of Duty Rules, 2017
SC: States Cannot Levy Excise Duty on Alcohol Which is Not Fit for Human Consumption(04.03.2022)
Supreme Court observed that States have power to levy excise duty only in respect of the alcoholic liquor for human consumption, noting that alcoholic.....
Tags : Supreme Court, Levy of Excise Duty, Alcohol Not for Human Consumption
Del HC: Decision to Hold Compensation to Wife of Constable Who Died While on Covid Duty Not Tenable(20.02.2023)
Delhi High Court has observed that decision taken by Delhi Government to hold compensation of ex-gratia payment of Rs. 1 crore to wife of 28 year old .....
Tags : Delhi High Court, Ex-gratia Payment, Constable, Covid Duty
Orissa High Court Stays Safeguard Duty on Imported Solar Panels(26.07.2018)
Orissa High Court has stayed the imposition of safeguard duty on imported solar panels until August 20 following a petition from leading solar develop.....
Tags : Orrisa High Court, Safeguard Duty
Bombay HC Tells Navi Mumbai Civic Body to Certify Names of Workers Involved in COVID Duty(28.05.2020)
Bombay High Court has directed the Navi Mumbai Municipal Corporation (NMMC) to certify names of workers who are involved in COVID-19 related duties an.....
Tags : Bombay High Court, Certify Names of Workers on COVID-19 Duty
Delhi HC Imposes Cost on Plea Against Seizure of Luxury Car for Evading Import Duty(23.02.2022)
Delhi High Court has imposed cost of Rs. 1 lakh while dismissing a petition challenging the seizure of a luxury car and subsequent proceedings under t.....
Tags : Delhi High Court, Evading Import Duty
Supreme Court: Stamp Duty Not to be Paid on Every Increase in Share Capital(09.04.2024)
Supreme Court has held that if stamp duty has already been paid on the increase in share capital of the company and the Articles of Association remain.....
Tags : Supreme Court, Stamp Duty, Share Capital, Articles of Association
Centre Imposes 10% Basic Customs Duty on Mobile Phones(03.07.2017)
Centre has imposed 10% basic customs duty on cellular mobile phones. This will also be applicable on specified parts of cellular mobile phones includi.....
Tags : Basic Customs Duty, Mobile Phones
Supreme Court: No Entity Can be Allowed to Avoid Anti-Dumping Duty(04.07.2017)
Supreme Court has said that no entity can be allowed to avoid paying anti-dumping duty, as dumping of cheap steel from China was adversely affecting I.....
Tags : Supreme Court, Anti-Dumping Duty
CESTAT, Ahmedabad: Interest of Only Refundable Duty Admissible under Section 11BB(20.04.2021)
Customs, Excises, Service Taxes Appellate Tribunal (CESTAT), Ahmedabad has held that the interest of only refundable duty is admissible under Section .....
Tags : Customs, Excises, Service Taxes Appellate Tribunal, Interest of Refundable Duty
Allahabad HC Issues Notice Over Death of 135 Panchayat Election Duty Staff(28.04.2021)
Allahabad High Court has taken Judicial notice of the death of 135 persons, who were on election duty during Panchayat elections in the State, due to .....
Tags : Allahabad High Court, Death of 135 Panchayat Election Duty Staff
SC: Stamp Duty Can be Imposed by State on Insurance Policies Executed Within State(02.05.2024)
Supreme Court while rejecting appeals filed by Life Insurance Corporation against a demand of stamp duty of Rs. 1.19 crore by the State, has held that.....
Tags : Supreme Court, Life Insurance Corporation, Stamp Duty, Insurance Policies
Rajasthan Assembly Raises Stamp Duty Surcharge From 10 to 20% for ‘cow protection’(10.09.2018)
Rajasthan Assembly has passed a Bill raising the stamp duty surcharge from 10 to 20 per cent for “cow protection and propagation”
Tags : Rajasthan Stamp Duty
Stamp Duty Not Necessary For Enforcement Of Foreign Arbitration Awards In India: Supreme Court(14.09.2018)
Supreme Court has held that payment of stamp duty under the Indian Stamp Act is not necessary for the enforcement of foreign arbitration awards in Ind.....
Tags : Supreme Court, Stamp Duty, Arbitration
CESTAT, New Delhi: No Exemption of Central Excise Duty for Module Mounting Structures(26.04.2022)
Customs, Excise & Service Tax Appellate Tribunal, New Delhi has observed that no immunity of central excise duty for module mounting structures used i.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, central excise duty, module mounting structures
Delhi HC: Stamp Duty Insufficiency on Arbitration Agreement is Jurisdictional Issue U/S 16 A&C Act(26.04.2022)
Delhi High Court has ruled that the sufficiency of the stamp duty on the arbitration agreement is a jurisdictional issue under Section 16 of the Arbit.....
Tags : Delhi High Court, stamp duty, arbitration agreement, Section 16, Arbitration and Conciliation Act, 1996
Allahabad HC: Police Officials Duty Bound to Produce Accused Before Court(28.05.2024)
Allahabad High Court has observed that the police authority cannot make a statement before the Court that accused persons are not traceable. It is the.....
Tags : Allahabad High Court, Police Officials, Duty Bound
CBIC Exempts Cotton from Customs Duty and AICD Till 30 September, 2022(15.04.2022)
Central Board of Indirect Taxes and Customs (CBIC) has exempted cotton from customs duty and the Agriculture Infrastructure Development Cess (AIDC). T.....
Tags : Central Board of Indirect Taxes and Customs, Exemption of Cotton, Customs Duty
CESTAT, Mumbai: Dept Bound to Accept Description of Goods on CA Certificate(21.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Mumbai has ruled that the customs department is bound to accept the description of goods on the ba.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, Chartered Accountant, special additional duty, customs department
SC: Can’t Claim Deduction U/S 80IB IT Act on Amount Received from DEPB and Duty Drawback Claims(13.04.2023)
Supreme Court has held that profit from Duty Entitlement Pass Book Scheme (DEPB) and the Duty Drawback claims cannot be said to be an income “derived .....
Tags : Supreme Court, Duty Entitlement Pass Book Scheme, Duty Drawback, Deduction
Bombay HC: Use 'Off Duty' Revenue Employees to Ease Burden of Police Officials(18.05.2020)
Bombay High Court has observed that the police machinery is under great stress and strain and has directed the State to consider using employees of th.....
Tags : Bombay High Court, 'Off Duty' Revenue Employees
Delhi HC: Not Compulsory to Register or Pay Stamp Duty on Family Settlements(30.03.2022)
Delhi High Court has decided that it is not mandatory to compulsorily register family settlements and to pay stamp duty when such settlement is arrive.....
Tags : Delhi High Court, stamp duty, Family settlements
Bom. HC: Custodial Torture is Not Official Duty(28.03.2023)
Bombay High Court while observing that custodial torture is not official duty and no sanction is required to prosecute police officers in cases of dea.....
Tags : Bombay High Court, Custodial Torture, Official Duty, Murder
Govt: Nil Customs Duty on Unclaimed Postal Articles Imported/ Returned to India(24.07.2017)
Central Government has notified complete exemption to unclaimed or re-directed postal articles imported/ returned to India subject to a condition that.....
Tags : Customs Duty, Unclaimed Postal Articles
Govt Exempts Import of Motion Pictures, Music, Gaming Software from Customs Duty(24.07.2017)
Central Government has notified exemption for import of motion pictures, music, gaming software for use on gaming consoles printed or recorded on medi.....
Tags : Customs Duty, Motion Pictures, Music, Gaming Software
CESTAT: No Excise Duty on Goods Manufactured on Job Work Basis(18.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has ruled that no excise duty on goods manufactured on job work basis from old and used go.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, excise duty, job work, supplier
CESTAT: Galvanised Solar Structure to Set Up Solar Power Plants Exempted From Excise Duty(18.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that galvanised solar structures manufactured and cleared for the initial setting .....
Tags : Customs, Excise and Service Tax Appellate Tribunal, galvanized, excise duty
CESTAT: Central Excise Duty Not Payable on Intermediate Products(19.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Ahmedabad has observed that central Excise Duty is not payable on intermediate products, used captiv.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Duty
CESTAT: Penalty Under Central Excise Act is Not Sustainable by Third Party Evidence(19.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Delhi has ruled that the demand of duty and penalty under the Central Excise Act, 1944 is not sustai.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, Central Excise Act, 1944, demand of duty
Anti-dumping Duty on Chemical Import from China and Russia(07.06.2016)
Government has imposed anti-dumping duty of USD 122.14-279.78 per tonne on import of chemical, used in pharmaceutical and fragrance industry, from Chi.....
Tags : anti-dumping duty, China, Russia
CESTAT, Delhi: No Central Excise Duty on Manufacture of CO2 Gas During Manufacture of Beer(08.04.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi has observed that central excise duty cannot be levied during the manufacture of beer on the.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, central excise duty, manufacture of beer, carbon dioxide gas, alcoholic liquors, consumption, State subject
Punjab & Haryana HC: Stamp Duty to Be Levied on Agreement to Sell(11.04.2022)
Punjab and Haryana High Court has observed that when there in an agreement to sell to the effect that possession has been delivered, stamp duty is lev.....
Tags : Punjab and Haryana High Court, agreement to sell, stamp duty
Del. HC to Collector of Stamps: Adjudicated Stamp Duty Should be Communicated Within 30 Days(12.05.2023)
Delhi High Court has directed collector of Stamps to adjudicate payable stamp duty and communicate the same to respective parties within 30 days and s.....
Tags : Delhi High Court, Collector of Stamps, Stamp Duty
P&H HC: Protective Shield of Law to be Extended to Public Servants to Enable Discharge of Duty(11.08.2020)
Punjab and Haryana High Court has observed that the "protective shield of law" has to be extended to public servants to enable them to effectively dis.....
Tags : Punjab and Haryana High Court, Public Servants, Discharge of Duty
CESTAT: Proceeding Can't be Initiated When Excise Duty was Paid Prior to Issuance of Notice(25.05.2022)
Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata Bench has held that the authorities has no jurisdiction to initiate proceedings a.....
Tags : CESTAT, Excise Duty, Show Cause Notice
Karnataka HC: Award of Compensation under National Highways Act Not Attract Stamp Duty(30.05.2022)
Karnataka High Court has held that an award of compensation passed by an Arbitrator under National Highways Act, 1956 does not attract stamp duty. Pay.....
Tags : Karnataka High Court, National Highway Act, Compensation, Stamp Duty
Supreme Court: It’s the Constitutional Duty of State to Protect Water Bodies(19.07.2024)
Supreme Court has held that it is the paramount duty of the State not only to protect the ponds/lakes/water bodies in the State but also to ensure tha.....
Tags : Supreme Court, Water Bodies, Constitutional Duty
SC: Customs Duty to be Paid by Owner Even When Confiscated Goods are Redeemed by Paying Fine(24.07.2024)
Supreme Court has held that the owner of goods has a liability to pay customs duty, even after confiscated goods are redeemed after payment of fine un.....
Tags : Supreme Court, S. 125 of Customs Act, Confiscated Goods, Customs Duty
CESTAT, Delhi: Anti-Dumping Duty Paid After Validity of Notification is Refundable(05.05.2022)
Customs, Excise and Service Tax Appellate Tribunal, Delhi has ruled that the Anti-dumping duty paid after the expiry of the period mentioned in the co.....
Tags : Customs, Excise and Service Tax Appellate Tribunal, notification, importer, anti-dumping duty
CESTAT, Mumbai: Voluntarily Acceptance of Higher Value Exempts Importer From Confiscation Liability(05.05.2022)
Customs, Excise & Service Tax Appellate Tribunal, Mumbai has reiterated that voluntarily acceptance of a higher value and willing to pay the customs d.....
Tags : Customs, Excise & Service Tax Appellate Tribunal, customs duty, Customs Act, 1962, enhanced rate, redemption fine
SC: Sanction for Prosecution U/S 197 CrPC Required for Acts Done in Excess of Official Duty(19.06.2023)
Supreme Court has held that sanction for prosecution under Section 197 CrPC is required not only for acts done in discharge of official duty but also .....
Tags : Supreme Court, Sanction, Prosecution, Official Duty
Union Budget, 2019: Special Additional Excise Duty of Rs 1/Litre on Petrol & Diesel(05.07.2019)
Union Finance Minister Nirmala Sitharaman has levied a special excise duty of Rs 1/Litre on petrol and diesel.
Tags : Union Budget 2019, Excise Duty
Kerala High Court Stays Lakshadweep Notification Increasing Stamp Duty(02.07.2021)
Kerala High Court has stayed all the proceedings pursuant to the Notification issued by the Lakshadweep Administration revising the existing stamp dut.....
Tags : Kerala High Court, Lakshadweep Notification Increasing Stamp Duty
CESTAT: Process of Crushing And Screening Iron Ore Can be Classified as Iron Ore Fines(08.06.2022)
Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that the process of crushing and screening iron ore can be classified as ir.....
Tags : CESTAT, Iron ore, Countervailing Duty
Madras High Court: Sons Are Duty-Bound to Look After Mother(20.11.2015)
Madras HC has ruled that as per 'dharma', sons are duty-bound to maintain the mother and directed a man settled in Canada and earning Rs. 3 lakh a mon.....
Tags : Madras HC , sons are duty-bound to maintain the mother
Bombay High Court: Stamp Duty Cannot be Charged on Resale of Old Properties(22.08.2019)
Bombay High Court in a landmark judgment has put an end to the age-old practice of collecting stamp duty retrospectively on resale of old properties. .....
Tags : Bombay High Court, Stamp Duty
Madras HC: No Retrospective Effect for Customs Notification Increasing Duty on Peas(15.09.2020)
Madras High Court has held that there is no retrospective effect for the notification where the Government hiked the basic customs duty on peas and wh.....
Tags : Madras High Court, Increasing Duty on Peas
SC: Agreement for Sale to be Treated as Conveyance if Possession Handed Over Immediately(25.09.2024)
Supreme Court has observed that explanation 1 to Article 25 of Schedule-I of the Maharashtra Stamp Act, 1958 makes it lucid that an agreement for sale.....
Tags : Supreme Court, Conveyance, Stamp Duty
Delhi HC: If Export Proceeds Realized as Per FEMA, Exporter Entitled to Duty Drawback(17.10.2024)
Delhi High Court has observed that if export proceeds have been realized within the stipulated period as prescribed in FEMA, the exporter is entitled .....
Tags : Delhi High Court, FEMA, Duty Drawback
Notifications & Circulars
Central Government hereby imposes on subject good an antidumping duty at the following rate(17.08.2016)
In matter of "Cold-Rolled flat products of alloy or non-alloy steel", falling under Headings 7209, 7211, 7225 and 7226 of First Schedule to Customs Ta.....
Tags : Anti-dumping duty, Levy
Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)
The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....
Tags : Terminal Excise Duty, Refund, Deemed Exports
Deferred Payment of Import Duty Rules, 2016(02.11.2016)
In exercise of the powers conferred by the proviso to sub-section (1) of sections 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Centra.....
Tags : Duty, Rules, Deferred payments
Central Government hereby imposes anti-dumping duty on specified goods at the rate equal to the amount as specified(29.11.2016)
Whereas, in the ’’matter of "Axle for Trailers" (hereinafter referred to as the 'subject goods'), falling under tariff item 8716 90 10 of the First Sc.....
Tags : Duty, Goods, Levy
Transferability of goods imported/procured by debiting duty in SFIS scrips(27.10.2016)
The undersigned is directed to say that transferability of goods imported/procured by debiting duty in SFIS scrips was considered by the Board in the .....
Tags : Goods, Import, Debit duty
Draft fuel efficiency norms for heavy duty vehicles to be released on 1st April, 2017 says Petroleum Minister(16.01.2017)
Shri Pradhan urges everyone to turn off vehicle engine at traffic signal; could save 2% of fuel translating to Rs 14000 cr Over 1.60 Cr BPL households.....
Tags : Norms, heavy duty vehicles, Release
Sale of goods and display of prices at duty free shops in Indian currency - amendment of circular 31/2016 - Customs dated 6th July 2016(18.12.2017)
1. Representations have been received regarding lack of clarity in use of INR credit cards/debit cards for making payments by passengers at duty free .....
Tags : Goods, Sale, Duty free shops
Imposition of anti-dumping duty on the subject goods(14.03.2019)
Whereas, in the matter of import of 'Saturated Fatty Alcohols' (hereinafter referred to as the subject goods), falling under tariff items 2905 17, 290.....
Tags : Anti-dumping duty, Imposition, Goods
Rescindment of notification No. 3/2013-Customs (ADD), dated the 26th March, 2013(13.09.2018)
In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 23 .....
Tags : Notification, Rescindment, Anti-dumping Duty
Collection of stamp duty on issue, transfer and sale of units of AIFs(30.06.2020)
1. Government vide Gazette notification S.O. 116(E) dated January 08, 2020 has notified the "Registrars to an Issue and/or Share Transfer Agents" (RTA.....
Tags : Collection, Stamp duty, Sale, AIFs
Amendment in Notification No. 07/2015-Customs (ADD), dated the 13th March, 2015(12.03.2020)
Whereas, the designated authority, vide notification No. 7/10/2019-DGTR dated the 17th July, 2019, published in the Gazette of India, Extraordinary, P.....
Tags : Amendment, Notification, Anti-dumping duty
Amendment in notification No. 39/2015-Customs (ADD) dated 12th August, 2015(11.08.2020)
Whereas, the designated authority vide notification No. 7/26/2019-DGTR dated 23rd December, 2019, published in Gazette of India, Extraordinary, Part I.....
Tags : Amendment, Notification, Anti-dumping duty
Import duty on copper scrap reduced from 5% to 2.5%, announced in Union Budget 2021-22(03.02.2021)
Reduction of import duty on copper scrap from 5% to 2.5% announced in Union Budget 2021-22 to boost recycling of copper in the country. This will have.....
Tags : Import duty, Copper scrap, Union Budget
Amendment in notification number 3/2018- Customs (ADD), dated the 23rd January, 2018(28.01.2021)
Whereas, the designated authority vide initiation notification number 7/22/2020-DGTR, dated the 5th August, 2020, published in the Gazette of India, E.....
Tags : Anti-dumping Duty, Amendment, Notification
Imposition of anti-dumping duty on specified goods at the specified rate(06.12.2021)
1. Whereas in the matter of 'Certain Flat Rolled Products of Aluminium' (hereinafter referred to as the subject goods) falling under chapter heading 7.....
Tags : Imposition, Anti-dumping duty, Specified goods
Baggage Rules, 2016(01.03.2016)
The Central Board of Excise and Customs notified Baggage Rules, 2016 superseding Rules of 1998. The Rules provide limits on quantities of articles tha.....
Tags : baggage, customs, payment of duty
DRI unearths Customs duty evasion of Rs. 4389 crore by Oppo India(13.07.2022)
During an investigation pertaining to M/s Oppo Mobiles India Private Limited (hereinafter referred to as 'Oppo India'), a subsidiary company of "Guang.....
Tags : Customs duty, Evasion, Oppo India
Amendments to the All Industry Rates of Duty Drawback effective from 15.07.2020(15.07.2020)
1. Government has made certain amendments in the All Industry Rates (AIRs) of Duty Drawback vide Notification No. 56/2020-Customs (N.T.) dated 13.07.2.....
Tags : Amendments, Industry Rates, Duty Drawback
Central Government revokes the anti-dumping duty imposed on "Hydrogen Peroxide"(07.06.2022)
In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), the Central Government rev.....
Tags : Anti-dumping duty, Revocation, Hydrogen Peroxide
Government of India decides to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with effect from 4th October, 2017(03.10.2017)
The Government of India has decided to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with eff.....
Tags : Excise Duty rate, Petrol and Diesel, Reduction
Deferred Payment of Import Duty (Amendment) Rules, 2023(03.08.2023)
In exercise of the powers conferred by proviso to sub-section (1) of section 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Gov.....
Tags : Deferred Payment, Import Duty, Rules
Direction as to non-payment customs duty on wearable goods specified in Notification 11/2022 dated 1st February 2022(24.01.2024)
WHEREAS wearable goods of the description as specified in column (3) of Notification 11/2022-Customs dated 1st February 2022 of the Government of Indi.....
Tags : Duty, Payment, Import
Implementation of RMS for processing of duty drawback claims(15.07.2021)
1. Risk Management System (RMS) in export was introduced with effect from 15.7.2013. In this regard, Board's Circular No. 23/2013-Customs dated 24.06......
Tags : Implementation, RMS, Duty drawback claims
To Incentivise Domestic Value Addition And Make In India, Customs Duty Increased On Mobile Phones And TV Parts, Measure Will Help Promote Creation Of More Jobs, Customs Duty On Raw Cashew Halved(01.02.2018)
In the first General Budget 2018-19 after the roll-out of the Goods and Services Tax (GST), the Union Minister for Finance and Corporate Affairs, Shri.....
Tags : Duty, Increase, Mobile Phones, Tv Parts
Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR(22.11.2017)
The Designated Authority vide notification No. 14/06/2015- DGAD dated 10th March, 2017, notified its final findings recommending imposition of anti-du.....
Tags : Duty, Imports, Aluminium foil
Instructions for time bound processing of Duty Drawback claims(16.12.2020)
1.The undersigned is directed to state that to reduce the pendency and improve the rate of disposal of duty drawback claims, various timelines relatin.....
Tags : Instructions, Processing, Duty Drawback claims
Revision of All Industry Rates (AIRs) of Duty Drawback(26.10.2023)
1. Government has notified the revised All Industry Rates (AIRs) of Duty Drawback, vide Notification No. 77/2023-Customs (N.T.) dated 20th October, 20.....
Tags : Revision, AIRs, Duty Drawback
Electronic Duty Credit Ledger (Amendment) Regulations, 2022(15.09.2022)
In exercise of the powers conferred by section 51B read with section 157 of the Customs Act, 1962 (52 of 1962), the Central Board of Indirect Taxes an.....
Tags : Electronic Duty, Credit Ledger, Regulations, 2022
Central Government hereby imposes on the subject goods an anti-dumping duty at the rate equal to the amount as specified(09.11.2016)
Whereas, the designated authority vide notification No. 15/18/2015-DGAD, dated the 1st October, 2015, published in the Gazette of India, Extraordinary.....
Tags : Goods, Duty, Imposition
Request for extension of time for filing response in sunset review of antidumping duty imposed on imports of 'High Tenacity Polyester Yarn' from China PR(02.11.2022)
1. With respect to the above-mentioned subject investigations, request has been received from Exporter/Producer for extension of time to file Question.....
Tags : Extension, Time, Antidumping duty
Imposition of anti-dumping duty on subject goods(07.05.2018)
Whereas, in the matter of import of 'Jute Products' namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags.....
Tags : Anti-dumping duty, Goods, Imposition
Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules, 2021(01.02.2021)
In exercise of the powers conferred by sub-section (10) of section 8B of the Customs Tariff Act, 1975 (51 of 1975), the Central Government hereby make.....
Tags : Customs Tariff, Safeguard duty
Oral hearing in the anti-dumping duty investigation concerning imports of "Sulphur Black" from China PR(12.01.2024)
1. This is to inform that in the above-mentioned investigation, DGTR will hold an oral hearing at 2:30 PM (IST) on 6th February 2024 in the conference.....
Tags : Oral hearing, Anti-dumping duty, Investigation
Valuation of tobacco and tobacco products for the purposes of payment of Basic Excise Duty and National Calamity Contingent Duty (NCCD)(01.02.2022)
1.Representations have been received seeking clarification on the manner of computation of valuation, after admissible abatement, for the purposes of .....
Tags : Valuation, Payment, Excise Duty
Tax exemption to industry and commerce sectors(02.08.2016)
Various tax concessions in the form of exemptions/ deductions etc. have been provided under the Income-tax Act, 1961 which have been availed by differ.....
Tags : Custom duty, Excise duty, Tax Concession
INR spend limit at duty free shops raised(06.07.2016)
The Ministry of Finance raised the ceiling for payments at duty free shops at international airports from Rs. 5000 to Rs. 25,000.
In 2005,.....
Tags : duty free shops, payments, indian rupee
Central Government hereby directs that the whole of the duty of excise payable under Section 3 of Central Excise Act, 1944 on Heena Powder and Paste shall not be required to be paid(24.04.2017)
Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-.....
Tags : Duty, Non-Levy, Heena Powder
Imposition of anti-dumping duty(06.08.2015)
The government imposed an anti-dumping duty on the import of vitamin c from China for a period of five years.
Tags : anti-dumping, duty, china, vitamin
Show cause notice issued under section 28 of the Customs Act, 1962 in the case of M/s. Blue-Fin Frozen Foods Pvt. Ltd.- Section 28(9A)(c)(13.03.2023)
1. Reference is invited to your letter vide F. No. S/26-211/ADJ.DRI/Torrent/2019-20 dated 01.02.2023 (read with letters dated 09.01.2023 and 06.03.202.....
Tags : SCN, Duty, Recovery
Safeguard duty on Solar cells whether or not assembled in modules or panels(13.08.2018)
1. Vide notification No. 1/2018-Customs (SG), dated the 30th July, 2018, safeguard duty has been imposed on Solar cells whether or not assembled in mo.....
Tags : Safeguard duty, Solar cells, Imposition
Customs duty full exemption for all imported drugs & Food for Special Medical Purposes for personal use for treatment of all Rare Diseases(30.03.2023)
The Central Government has given full exemption from basic customs duty on all drugs and Food for Special Medical Purposes imported for personal use f.....
Tags : Duty, Exemption, Imported drugs
Anti-dumping duty on imports of Flax(12.08.2015)
The government imposed anti-dumping duty on imports of flax and linen fabric containing flax. The duty relates to goods originating in or imported fro.....
Tags : anti-dumping, duty, china, flax, linen
Deferred Payment of Import Duty (Amendment) Rules, 2020(19.08.2020)
In exercise of the powers conferred by proviso to sub-section (1) of section 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Central Gov.....
Tags : Deferred Payment, Import Duty, Rules
Rescindment of notification number 43/2016-Customs (ADD) dated the 8th August, 2016(12.08.2021)
In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act. 1975 (51 of 1975), the Central Government rev.....
Tags : Anti-dumping duty, Rescindment, Notification
Judgments
Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)
Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....
Tags : Anti dumping, duty, gap, provisional, final
Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)
Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....
Tags : Anti dumping, duty, gap, provisional, final
Doctors risking life by exposure to deadly diseases no less than facing bullets(31.05.2016)
The Central Information Commission faced moral quandary hearing a plea for compensation from a mother of a young doctor who died from exposure to swin.....
Tags : government, compensation, death on duty, doctor, swine flu
Doctors risking life by exposure to deadly diseases no less than facing bullets(31.05.2016)
The Central Information Commission faced moral quandary hearing a plea for compensation from a mother of a young doctor who died from exposure to swin.....
Tags : government, compensation, death on duty, doctor, swine flu
Incidence of duty in two Enactments independent to each other and one duty can be levied without other(24.08.2016)
Notification No. 37 of 1996 dated 23.7.1996, issued by Government pursuant to trade treaty whereby specified goods in Notification when imported into .....
Tags : Special additional duty, Refund, Entitlement
A party cannot be allowed to avail of both exemptions, when clear intention is to permit only one exemption(13.07.2017)
In facts of present case, Petitioner is a manufacturer of various models of tractors. Tractors which are so manufactured, are sold both in domestic ma.....
Tags : Duty, Rebate, Entitlement
Powers of Policy Relaxation Committee, while making its recommendations are wide and are purely discretionary(26.09.2018)
The Petitioner has filed the present petition challenging impugning orders. By the impugned order dated 23rd February, 2016, the Policy Relaxation Com.....
Tags : Extension, Duty Free Import, Authorisation
If a legal fiction is introduced that legal fiction must be taken to the logical end(28.02.2019)
Present appeals filed under Section 35L of the Central Excise Act, 1944 (Excise Act) question the correctness of the Final Order passed by the Tribuna.....
Tags : Assessment, Duty, Levy
Number of transactions, not number of documents for stamp duty(11.08.2015)
In a case where the mortgagor borrowed from 13 banks in one instrument, the agreement fell under Section 5 of the Gujarat Stamp Act, 1958, the Court h.....
Tags : stamp duty, number of transactions, one instrument
As the subject-goods comes under a particular chapter-heading, there is no necessity to import “common parlance” test(01.05.2020)
Present two appeals against the decision of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) rendered on 16th July, 2008 require adjudicat.....
Tags : Duty, Levy, Goods, Classification
Promoters are obliged under MOFA to make true and full disclosure of a sanctioned layout plan(25.01.2019)
The case of the Plaintiff was that after having disclosed a sanctioned layout containing 15 buildings and open and amenity spaces including Recreation.....
Tags : Disclosure, Duty, Sanctioned plan
Withdraw export benefits only prospectively in case of accrued vested rights(27.10.2015)
The Supreme Court has ruled that amendments to the government’s Target Plus Scheme, to increase exports of certain goods, cannot be applied retrospect.....
Tags : Target plus, duty credit, amendment, retrospective
All laws are deemed to apply prospectively unless either expressly specified to apply retrospectively(01.09.2020)
Present appeal takes exception to the Final Order passed by the Customs, Excise & Service Tax Appellate Tribunal, whereby the customs duty levied upon.....
Tags : Customs duty, Levy, Validity
'Ten times penalty' prescribed for deficit stamp duty cannot be mechanically imposed(17.09.2020)
The Appellant by present appeals challenges the judgment of learned Single Judge of the High Court dismissing the Writ Petition of the Appellant as we.....
Tags : Stamp duty, Penalty, Imposition
Sanction under Section 197 of CrPC is required to prosecute public servants, if alleged act committed is directly concerned with official duty(23.07.2021)
The Appellant, is the complainant in FIR registered under Sections 420, 467, 468, 471 and 120B of the Indian Penal Code, 1860 (IPC) and Sections 3(1)(.....
Tags : Cognizance, Official duty, Sanction
Date of filing of Bill of Entry for home consumption is the relevant date for levy of Duty, including Anti Dumping Duty(01.03.2018)
The Petitioner has filed the Writ Petition to issue a Writ of Certiorarified mandamus calling for the records connected with the Seizure Memo dated 4t.....
Tags : Goods, Clearance, Duty, Evasion
Even in absence of specific letter for payment of duty under protest, the payment of duty for which refund sought can be treated under protest(02.12.2021)
The issue involved in the present case is that whether the Appellant's refund claim is hit by limitation and whether in absence of any specific letter.....
Tags : Duty, Payment, Refund
Resignation once accepted cannot be taken back(25.10.2021)
Present petition has been filed by the Petitioner for issuance of a writ of mandamus or any other appropriate writ commanding the Respondent by direct.....
Tags : Duty, Joining, Direction
Once it is proved that, debit/credit note have been acted upon and the incidence of duty earlier passed on, have been neutralised, refund would be admissible(04.07.2022)
The issue in present appeal is whether the refund claim filed by the Appellant for excess duty paid due to price revision with retrospective effect, w.....
Tags : Duty, Refund, Entitlement
Adjudicating authority cannot travel beyond the charges levelled in the show cause notice(19.10.2022)
The appeal is directed against the order in original whereby the learned Commissioner rejected the application for remission of duty in respect of the.....
Tags : Duty, Remission, Entitlement
Fraud vitiates everything and forged DEPB licenses are void ab initio(23.09.2022)
The original assessee has preferred the present Civil Appeal against the impugned judgment passed by the High Court by which the High Court has confir.....
Tags : Demand, Duty, Penalty
Rule 173G payment from CENVAT Account(06.08.2015)
The Supreme Court held in favour of an Assessee claiming payment from its CENVAT Account could be counted towards demand under Rule 173G of the Centra.....
Tags : excise, cenvat, duty, payment
Mere affixation of MRP does not make goods eligible for central excise duty exemption(21.03.2023)
The Respondent No.1, AR Polymers Pvt. Ltd. is a manufacturer engaged in the manufacture of footwear and the sale of the same to defense/paramilitary f.....
Tags : Goods, Duty exemption, Eligibility
It is the duty of First Appellate Court to appreciate entire evidence and arrive at its own independent conclusion(04.12.2017)
The Appellant filed a suit in the Court of City Civil Judge, against the Respondents for a declaration and permanent injunction in relation to the lan.....
Tags : Appreciation, Evidence, Appellate Court, Duty
There cannot be a static parameter for correct classification, due importance be given to the functional utility, design, shape and predominant usage(16.08.2023)
The Petitioner has instituted present writ petition under Article 226 of the Constitution of India through its Partner praying for quashing and settin.....
Tags : Products, Classification, Duty drawback
Refund of stamp duty should not be denied on mere technicalities(17.05.2024)
The instant appeal is directed against the judgment and order impugned passed by the High Court whereby the High Court, dismissed the Appellant's dema.....
Tags : Stamp duty, Refund, Entitlement
Assessee who is eligible for cenvat credit and unable to take the credit due to CGST regime after 1st July, 2017 shall be eligible for the cash refund(14.05.2024)
The issue involved in the present case is that whether the appellant is eligible to claim refund of CVD and SAD in respect of payment of custom duty f.....
Tags : Duty, Refund, Eligibility
MCD is empowered to remove any illegal and unauthorised construction even if it happens within the four corners of a house/flat(09.07.2024)
Present writ petition has been filed by the petitioner-cooperative society seeking a direction to the Respondent no.1/MCD to conduct a survey and insp.....
Tags : Statutory duty, Powers, MCD
Mere taking of cenvat credit in book of account would not entail interest and penalty unless same is drawn from account of the government by way of refund or utilisation against duty dues(23.01.2019)
Appellant manufactures bright bar of stainless steel, and mild steel and mild steel wire. It has registered under the Central Excise Act. It availed c.....
Tags : Duty demand, Interest, Penalty
Quotations cannot be the basis for re-determining the value of goods(09.01.2020)
The issue in present appeals being common - undervaluation of tyres imported by the Appellant company is for trade and further the companies are under.....
Tags : Demand, Differential duty, Validity
Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)
In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....
Tags : Demand, Confirmation, Differential duty
Officer travelling for official meeting is in discharge of official duty(26.04.2016)
The Supreme Court allowed an appeal by of an official in-charge of a government hospital in District Raigad against prosecution without grant of sanct.....
Tags : officer, government hospital, official duty
Rule 9 (1) (e) of Valuation Rules cannot be automatically applied to every import which has surface features of a turnkey contract(27.04.2020)
The dispute in present appeal relates to valuation under the Customs Act, 1962 of import of certain items made by the Respondent Steel Authority of In.....
Tags : Post importation, Duty, Levy
Unless the declaration filed by a manufacturer is found to be untrue or false, no demand for additional duty can be raised(17.06.2021)
The issue in present appeal is whether demand for differential duty can be raised on assumptions and presumptions under the Chewing and Unmanufactured.....
Tags : Demand, Differential duty, Legality