Classification of imported salvaged shaft pieces as ship parts confirmed, reassessment time-barred and appeal allowed restoring original classificatio...
Scope of intermediary status for data hosting services: tribunal finds provider not intermediary, services exported and not taxable, limited remand on...
CENVAT credit availability after omission of Rule 12B in textiles confirmed; late addendum to SCN introducing new grounds held time-barred and invalid...
Export of Wheat Flour and related products subject to online allocation, eligibility criteria, non-transferable six-month authorisations and reporting...
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Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
Right to livelihood challenge to administrative retention of a licence entry in the Customs Broker Licence Management System was considered; the court noted the petitioner had resigned and Customs authorities had no objection to deletion, concluding there was no reason to keep the petitioners name on the respondent firms CBLMS profile, and directed deletion. The court observed absence of opposition from the firm and requested that Customs release and delete the petitioners entry from the CBLMS expeditiously, preferably within two weeks of communication of the order.
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