Appellate jurisdiction remains available where a wrist-worn gold ornament cannot conclusively be characterised as imported baggage at the preliminary ...
Written complaint requirement bars cognizance on police reports for securities offences, while unsupported breach of trust and cheating allegations fa...
Risk-based postal import clearance standardises electronic assessment, document requests, duty realisation and delivery controls at Foreign Post Offic...
Customs Cargo Service Provider appointment extends custodianship to additional terminal land, subject to cargo-control, security and licence condition...
Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice and states that out of the original demand of inadmissible credit, remaining amount is also inadmissible on the allegation that the CENVAT credit was fraudulently availed on bogus invoices issued by non-existing/fraudulent suppliers. Therefore, there is no legal infirmity in the issuance of addendum in this regard. - AT
Validity of SCN - Whether the corrigendum/addendum to the show-cause notice is valid in law? - The addendum supplements the allegations in the original show-cause notice and states that out of the original demand of inadmissible credit, remaining amount is also inadmissible on the allegation that the CENVAT credit was fraudulently availed on bogus invoices issued by non-existing/fraudulent suppliers. Therefore, there is no legal infirmity in the issuance of addendum in this regard. - AT
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