Alternative statutory remedy and unexplained delay barred writ review of customs confiscation adjudication, leaving merits for appellate consideration...
Authorised courier due diligence protects against penalties where declared exports conceal prohibited goods despite proper documentation and customs p...
Customs-controlled container movement now extends to DP World facilities, subject to segregation, inspections, reconciliation, and EXIM cargo priority...
Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared during 1.4.2016 to 31.03.2017 u/s 4(3)(d) of Central Excise Act. Following latest decision in M/S HARIT POLYTECH PVT. LTD. VERSUS COMMISSIONER, CENTRAL EXCISE & CGST- JAIPUR I and other cases, where subsidy does not reduce sales tax required to be paid by assessee, subsidy amount cannot be included in transaction value for central excise duty levy. VAT amount paid by assessee using VAT 37B challans construed as actual VAT payment, not included in transaction value u/s 4(3)(d). Impugned order set aside. Appeal allowed.
Subsidy received by the appellant under Rajasthan Investment Promotion Scheme 2010 from the State Government cannot be included in assessable value of goods cleared during 1.4.2016 to 31.03.2017 u/s 4(3)(d) of Central Excise Act. Following latest decision in M/S HARIT POLYTECH PVT. LTD. VERSUS COMMISSIONER, CENTRAL EXCISE & CGST- JAIPUR I and other cases, where subsidy does not reduce sales tax required to be paid by assessee, subsidy amount cannot be included in transaction value for central excise duty levy. VAT amount paid by assessee using VAT 37B challans construed as actual VAT payment, not included in transaction value u/s 4(3)(d). Impugned order set aside. Appeal allowed.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
