![DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/DRI-Official-show-cause-notice-Customs-Act-Supreme-Court-Taxscan.jpg "DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]")
DRI Official not a Proper Officer to issue SCN under Customs Act, reiterates Supreme Court [Read Order]
The Supreme Court reiterated that the Directorate of Revenue Intelligence (DRI) Official is not a proper officer to Issue show cause notice under...
![Karnataka HC orders for Appearance through Video Conference in response to Summons issued u/s 108 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/08/Customs-Act-Karnataka-high-court-Taxscan.jpg "Karnataka HC orders for Appearance through Video Conference in response to Summons issued u/s 108 of Customs Act [Read Order]")
![Levy of Penalty on Sole Proprietor along with Firm amount to Double Jeopardy: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/06/Levy-of-Penalty-Sole-Proprietor-Firm-amount-Double-Jeopardy-CESTAT-Taxscan.jpg "Levy of Penalty on Sole Proprietor along with Firm amount to Double Jeopardy: CESTAT [Read Order]")
![Onus to prove Non-Smuggled nature of Seized Gold lies on the Possessor: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/smuggle-seized-gold-possessor-CESTAT-Taxscan.jpg "Onus to prove Non-Smuggled nature of Seized Gold lies on the Possessor: CESTAT [Read Order]")
Time Limit for filing Refund Claim of SAD paid by Importer: CESTAT Larger Bench to consider Relief to Importer If Goods are not sold within One Year
The Customs, Excise, Service Tax Appellate Tribunal (CESTAT), Chandigarh Bench referred the issue of time limit prescribed for filing refund claim of SAD paid by the importer to the larger bench so...
Circular can’t deny the benefit offered under Statutory Provisions: Madras High Court allows Refund [Read Order]
The Madras High Court while allowing the refund ruled that the circular can not deny the benefit offered under Statutory Provisions. The petitioner, M/s.Chaizup Beverages LLP is an exporter of tea...
![Circular can’t deny the benefit offered under Statutory Provisions: Madras High Court allows Refund [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/05/Statutory-Provisions-madras-high-court-refund-taxscan.jpeg "Circular can’t deny the benefit offered under Statutory Provisions: Madras High Court allows Refund [Read Order]")
Confiscation permissible only when Goods Imported are Contrary to Prohibition under Customs Act, 1962: CESTAT deletes Redemption Fine, Penalty
The Customs, Excises and Service Taxes Appellate Tribunal (CESTAT), Bangalore Bench while deleting the redemption fine and penalty reiterated that the Confiscation permissible only when the goods...
Challenge to Summons is premature, as it only calls upon the addressees to appear before the officials for a preliminary hearing: Madras HC
The Madras High Court refused to interfere on the ground that the challenge to summons is premature, as it only calls upon the addressees to appear before the officials for a preliminary hearing. ...
CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]
The Central Board of Indirect Taxes and Customs (CBIC) issued the clarification on the legislative changes in Section 46 of Customs Act, 1962. Section 46 of the Customs Act, 1962 has been amended...
![CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]](https://www.taxscan.in/wp-content/uploads/2021/03/CBIC-legislative-changes-Section-46-of-Customs-Act-Taxscan-opengraph.jpeg "CBIC issues clarification on the legislative changes in Section 46 of Customs Act, 1962 [Read Circular]")
![CHA’s License can be revoked based on Admission u/s 108 Customs Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/CHAs-License-Customs-Act-CESTAT-Taxscan.jpg "CHA’s License can be revoked based on Admission u/s 108 Customs Act: CESTAT [Read Order]")