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Transitioned CENVAT credit may validly satisfy mandatory pre-deposit requirements for legacy service tax appeals through Electronic Credit Ledger debi...
Building-plan sanction charges require statutory authority; unauthorised fees and GST were quashed, while labour cess must follow prescribed collectio...
Pure-agent exclusion fails where hotel booking facilitators receive third-party services themselves, making entire customer consideration taxable as r...
Transfer pricing requires evidence for AMP transactions, functionally reliable comparables, and appropriate aggregation or Berry Ratio benchmarking me...
Revisionary jurisdiction cannot reopen share capital assessments where adequate inquiry supports a permissible view and no independent error is establ...
Reassessment jurisdiction fails where unverified portal information is aggregated without examining the taxpayer's explanation or relevance of entries...
The Principal Commissioner of Customs in Visakhapatnam issued a notice regarding the seizure of 209,400 sticks of foreign-origin cigarettes (PARIS and ESSE lights brands) at Visakhapatnam Railway Station on 13.03.2024 and 15.03.2024. The cigarettes, offloaded from Samatha Express and Swarna Jayanti Express trains, were seized u/s 110 of the Customs Act, 1962, on the reasonable belief of being liable for confiscation u/s 111. The seized goods were booked to Shri Nalluri Panduranga from New Delhi to Visakhapatnam. As the goods are perishable, the Customs department notified their intention to dispose of them by destruction or other means per the Disposal Manual, 2019. Shri Nalluri Panduranga or any other claimant was given 10 days to submit a reply with supporting documents, failing which the goods would be disposed of without further notice.
The Principal Commissioner of Customs in Visakhapatnam issued a notice regarding the seizure of 209,400 sticks of foreign-origin cigarettes (PARIS and ESSE lights brands) at Visakhapatnam Railway Station on 13.03.2024 and 15.03.2024. The cigarettes, offloaded from Samatha Express and Swarna Jayanti Express trains, were seized u/s 110 of the Customs Act, 1962, on the reasonable belief of being liable for confiscation u/s 111. The seized goods were booked to Shri Nalluri Panduranga from New Delhi to Visakhapatnam. As the goods are perishable, the Customs department notified their intention to dispose of them by destruction or other means per the Disposal Manual, 2019. Shri Nalluri Panduranga or any other claimant was given 10 days to submit a reply with supporting documents, failing which the goods would be disposed of without further notice.
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