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  • Letter, Schedule, Syllabus, Instructions alongwith an Excel file (Requisition Form) regarding Departmental examination for Inspectors of Central Tax for Confirmation to be held from 02.08.2022 to 05.08.2022 issued by NACIN, ZC, Kanpur Letter and Details
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  • Warehousing of solar power generating units or items like solar panel, solar cell etc. for power plants with resulting goods ‘electricity’ - In-applicability of Manufacture and Other Operations in Warehouse (no.2) Regulations, 2019 under section 65 of the Customs Act, 1962 regarding Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of Central Tax held in 14.03.2022 to 16.03.2022 and 19.03.2022 declared. Nodal Officers (Exam) may download marks-sheet alongwith forwarding letter from their e-Mail ID.
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  • Notification issued to notify the provisions of clause (c) of section 110 and section 111 of the Finance Act, 2022
  • Notification issued to exempt taxpayers having AATO upto Rs. 2 crores from the requirement of furnishing annual return for FY 2021-22
  • Notification issued to extend due date of furnishing FORM GST CMP-08 for the quarter ending June, 2022 till 31.07.2022
  • Notifications issued to extend the waiver of late fee for delay in filing FORM GSTR-4 for FY 2021-22 and to extend dates of specified compliance
  • Notifications issued to make amendments (First Amendment, 2022) to the CGST Rules, 2 017
  • Simplified regulatory framework for e-commerce exports of jewellery through Courier mode Circular and Notification
  • Notification issued on Notification for Departmental Examination for promotion of Tax Assistants to the Grade of Executive Assistants of Central Taxes & Customs to be held in the month of September, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Invitation for scholarship programme- Master Degree in Strategic Management and IPR at Aoyama Gakuin University (AGU) Tokyo Japan (2023-24)-reg. Click here | WCO Invitation   |   Annex-1   |   Annex-2   |   Annex-3   |   Proforma
  • Commendation Certificate on the occasion of 5th GST Day- regClick here
  • O.M. dated 24.06.2022 regarding Constitution of Internal FRACing Unit (IFU) - regarding Click here
  • Corrigendum dated 21.06.2022 regarding RFP No. NACIN/TRNG/232/2022-MCTP-O/o Pr. DG-NACIN-Faridabad dated 01.06.2022 to select a Partner Institute to conduct Phase-III and Phase-IV of Mid-Career Training Programme (MCTP) for IRS (C&IT) Officers Click here
  • Request for publishing notice inviting tender for hiring of office premisesat Bhopal for NACIN ZC, BhopalClick here
  • Independence Day Flag Ceremony at Red Fort on 15th August, 2022Click here
  • Posting of Joint Secretary/Commissioner in the Central Board of Indirect Taxes & Customs- reg. Click here
  • Combined Graduate Level Examination 2019- Final Verification of Options/Preferences– reg. | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Covering Letter
  • Willingness of CBIC Inspectors for posting in Ad.IIIB on loan basis- reg. Click here
  • Procedure relating to sanction, post-audit and review of refund claims Click here
  • Requistion / Requirement of filling up posts on deputation in LPAI (MHA)-RegClick here
  • Notification issued on Notification for Departmental Examination for promotion of Ministerial Officers to the Grade of Inspectors of Central Taxes, Inspectors of Customs (Preventive Officers) & Inspectors of Customs (Examiners) to be held in the month of August, 2022. It also contains the Schedule, Syllabus and Instructions for Examination along with the format (in Annexure II) for requesting for Question Papers. Click here
  • Notice calling for feedback, inputs, comments etc. from all stakeholders on the draft circular and related notifications for facilitating e-commerce exports of Jewellery through courier mode, uploaded on 7th June 2022. Click here
  • Nomination calling for training on "Stress and Yoga: Curse and Cure" for Group A officers of CBIC on 21st June, 2022 at NACIN HQ, Faridabad -reg Click here
  • INVITATION FOR EXPRESSION OF INTEREST FOR SELECTION OF TRAINING PARTNERS/PARTNER INSTITUTE TO CONDUCT PHASE -III & PHASE -IV MID-CAREER TRAINING PROGRAMME (MCTP) FOR IRS (C & IT) OFFICERS Click here
  • CGLE 2019- Verification of Options/Preferences, and final chance for exercising options for left-out candidates | Annexure-A   |   Annexure-I   |   Annexure-II   |   Annexure-III   |   Annexure-IV   |   Document 5
  • Exemption in PET PST for recruitment to the post of Havaldar in CBIC Click here
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General

S.No

Citation

Name of the Party

Subject Heading

1

2013 (3) ECS (74) (Guj-HC)(106 KB)

PSL Ltd

Statutory remedy of appeal to be availed instead of filing the petition to the High Court directly

2

2013(1) ECS (140) (Tri-Mum)(198 KB)

M/s Gammon India Ltd

In a taxing statute on has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used

3

2013 (1) ECS (98) (Tri-Mum)(230 KB)

M/s Lark Chemicals Pvt. Ltd

If a point has not been raised before the adjudicating authority and has not been considered by the said authority, it would be incorrect and inappropriate for the appellate authority to give a finding thereon

4

2013(2) ECS (131)(Tri-Mum)(211 KB)

Whirlpool of India Ltd

Tribunal has no power to review its own order, however, modification of the order can be asked in the event of "change in circumstances" as held in Baron International Ltd. Grey Worldwide (I) Pvt. Ltd. Vs CST, Mumbai 2013 (2) ECS (  ) (Tri - Mum)

5

2012 (1) ECS (79 ) (Tri-Che)(220 KB)

M/s. Lumix Export & Import

 Demurrage and other incidental charges for goods detained in the Customs area are required to be paid by the exporter consignor even if such goods were illegally detained

6

2013(2) ECS(121) (Tri-Mum)(106 KB)

M/s Interport Logistics Pvt. Ltd

High Court of Kerala in the case of Chellapan Vs. Additional Collector of Customs 1978 (2) ELT (J547) (Ker.) held that the methods indicated under Section 153 are alternative methods, any one of which could be attempted." [Para 5]

7

2013(4) ECS (179) (Tri-Ahd)(192 KB)

M/s. Ojasvi Marble & Granites Pvt. Ltd.

 MOP will vary from time to time and also depend upon the country of origin of goods.

8

2013(4) ECS(125) (Tri-Mum)(418 KB)

Bharat Bijlee Ltd.

After the project is completed, the contracts have to be finalized under Regulation 7 so that the Revenue can be satisfy that the terms and conditions of the project imports have been complied with by the importer. If one-to-one co-relation is not maintained, fulfilling of the condition regarding usage of the imported product in a particular project cannot be established.

9

2014 (2) ECS (274) (Tri-Ahm)(192 KB)

M/s. Indian Potash Limited

Once an order of assessment is passed, the duty would be payable as per that order unless the order of assessment has been reviewed under Section 28 and/ or modified in an Appeal that Order stands.

10

2014 (2) ECS (279) (Tri-Kol)(182 KB)

M/s SESA Goa Ltd

Taking into consideration the dispute of applicability of FOB value or cum-duty price can be done only when there is some data available in the implication of duty.

11

2014 (2) ECS (282) (Tri-Del)(120 KB)

M/s. YKK (India) Pvt. Ltd

Royalty is computable on the invoice price appearing on the sale of all products sold by licensee during the royalty computation period

12

2014 (3) ECS (1) (SC)(822 KB)

Anvar P.V.

Authentication of electronic record:

Electronic evidence to be authenticated by the certificate in terms of Section 65 B, without which, the secondary evidence pertaining to that electronic record, is inadmissible.

13

2014 (3) ECS (20) (SC)(2.466 MB)

Kushalbhai Ratanbhai Rohit & Ors

Power to recall or review the order before it is signed

Criminal offence under Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the commission of appellant's duty- recall/review of the Judgment in Criminal Cases- A Judge's responsibility is very heavy, particularly, in a case where a man's life and liberty hang upon his decision. Nothing can be left to chance or doubt or conjecture. One cannot assume that the Judge would not have changed his mind before the judgement become final.

14

2014 (4) ECS (265) (Tri-Ahd) (135 MB)

M/s. Agro Canners

Redemption Fine: Readjudication of points already attained finalty - The Commissioner has erred by readjudicating the points which had attained finalty as no appeal had been filed

15

2014 (4) ECS (274) (Tri-Del) (163 MB)

M/s. Kedia (Agencies) Pvt.

Procedural lapse: Amendment of Shipping Bills- Nothing was made known to Customs authorities by the respondent at the time of export as to the eligibility and permissibility of the benefit of the scheme sought to govern the respondent. Plea of export under "VKGUY" scheme is belated.