Country of Origin Certificates and declared transaction value supported preferential customs exemption where authenticity and invoice prices remained ...
Online bond platforms may offer overseas-regulated products and tax-specific bonds subject to disclosures, compliance safeguards and revised complianc...
Corporate guarantee valuation permits actual ascertainable commission while barring retroactive application and extended-period penalties for bona fid...
Proper-officer jurisdiction under UPGST penalty provisions upheld; participation on merits prevents bypassing the statutory appellate remedy through w...
Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
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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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