Co-operative deduction eligibility excludes refund and commercial-bank interest, while qualifying co-operative investments require entity-wise verific...
Enhanced tax rate on surrendered unexplained income applies prospectively, while cash-deposit telescoping requires verification of available surrender...
Customs Broker licence proceedings require accurate procedural facts before delay or natural-justice findings can justify setting aside regulatory act...
Provisional assessment finalisation must precede export duty recovery, while redemption fine fails for goods already exported and unavailable for conf...
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CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
CESTAT held that customs warehouse supervision charges could be recovered on Merchant Over Time basis where officers were utilised only for a limited period in the day. Paragraph 11 of Circular No.32/2016-Cus permits Cost Recovery Charges only in specified situations, such as when the officer remains away from office for the whole day or better part thereof, services are needed more than once a day, or round-the-clock supervision is sought. Because the record showed only part-day use and no proof of full-day deployment, the show cause computation based on days rather than actual hours was unsustainable. The demand on CRC basis was set aside.
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