Case Digest On Penalty Under Central Excise Rules, 2002
Penalties under the Central Excise Rules, 2002 are imposed for non-compliance with various provisions of the Central Excise Act, 1944. It was aimed to prevent evasion of duties, and maintain discipline in excise administration. Penalty
Know How You Can Become a CHA? Know the Role of CHA in International Trade
Have you heard about CHA? Becoming a Customs House Agent (CHA) in India involves a series of steps, as mentioned under the Customs Broker Licensing Regulations (CBLR), 2018. A CHA is referred to as a
Foreign Trade Policy Provision Cannot Authorise Levy Of Interest u/s 28AA Of Foreign Trade Act: Kerala HC [Read Order]
In a significant case, the Kerala High Court held that the provisions of the Foreign Trade Policy cannot by itself authorise the levy of interest under Section 28AA of the Foreign Trade (Development and Regulation)
Use of Manpower Supply Services and Anti termite / Pesticide Treatment Services in Construction Activities: CESTAT Upholds Denial of Cenvat Credit against Pepsico [Read Order]
In a recent case, the Allahabad bench of the Customs, Excise & Service Tax Appellate Tribunal (CESTAT)upheld the denial of cenvat credit against pepsico as manpower supply services and anti termite or pesticide treatment services
Supreme Court & High Courts Weekly Round-up
This weekly round-up analytically summarizes the key stories related to the Supreme Court and High Court reported at Taxscan.in during the previous week 30th November 2024 to 6th December 2024. Enormous Delay of 1788 Days
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 3]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Confiscation of Digital Multifunction Equipment due to Non-payment
6% Interest Allowable on Refund of Pre Deposit as per Central Tax Rate Notification : CESTAT Rules in favour of ITPO [Read Order]
In a ruling in favour of India Trade Promotion Organization (ITPO), the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) held that 6% interest is fixed on refund
Mis-Declaration of Nature of Goods in Bill of Entry: CESTAT upholds Penalty imposed u/s 112 of Customs Act [Read Order]  
In a significant case, the New Delhi bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) upheld the penalty imposed under section 112 of the Customs Act, 1962 as it was
Finance Ministry Imposes Anti-Dumping Duty on Imported Textured Tempered Coated and Uncoated Glass from China and Vietnam [Read Notification]
In a notification dated December 4, 2024, the Ministry of Finance announced the imposition of provisional anti-dumping duties on imports of "Textured Tempered Coated and Uncoated Glass" from China and Vietnam. This measure follows preliminary
Subject Matter Experts call for Duty Reduction on Repatriation of Seized Artefacts
Experts speaking at the 106th National Convention of the Indian Numismatic Society recently advocated for the removal or stark reduction of customs duty on the overseas repatriation of artefacts and other cultural and heritage-oriented articles.
Annual GST Digest: AAR & AAAR Rulings 2024 [Part III]
This Annual round-up analytically summarizes the key Indirect Tax-Goods and Services Tax rulings of the Authority for Advance Rulings (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during 2024. GST ITC Claims
Annual GST Digest: AAR & AAAR Rulings 2024 [Part II]
This annual round-up analytically summarises the key Goods and Services Tax Advance Rulings of the Authority for Advance Rulings (AAR) and Appellate Authority for Advance Ruling (AAAR) reported at Taxscan.in during 2024. GST leviable on
No Customs Duty on Personal Jewellery: Delhi HC [Read Order]
The Delhi High Court recently quashed an Order passed by the Joint Commissioner of Customs levying penalty on the Petitioner for not declaring personal jewellery while passing through Customs. The Petitioner, Saba Simran filed a
Annual Digest 2024: Supreme Court and High Court Cases on Taxation [Part 2]
This annual round-up analytically summarizes the key Direct and Indirect Tax Judgments of the Supreme Court and all High Courts of India reported at Taxscan.in during 2024. Delhi HC directs to initiate GST Proceedings only
Mandatory Sequential Filing of GSTR-7 Returns: GSTN issues Advisory
The Goods and Services Tax Network ( GSTN ) has issued an advisory regarding the mandatory sequential filing of GSTR-7 returns, effective from November 1, 2024. This measure follows Notification No. 17/2024-Central Tax, dated September