Retrospective application of beneficial circulars upheld, binding officers and granting post adjudication relief where adjudication occurred after cir...
Admissibility of Investigation Statements requires witness examination before the adjudicating authority; otherwise statements cannot sustain a penalt...
Transaction value and connected person treatment in excise valuation: proprietary concerns not inter connected undertakings, relief on valuation and c...
Appointment of Registrars as adjudicating officers under Companies Act reallocates territorial jurisdiction and sets appeal route to Regional Director...
Composite supply of drilling services and site specific chemicals characterised as composite supply; prior advance rulings set aside, tax rate left op...
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
CBIC field formations must step up preventive vigilance to prevent movement and distribution of unaccounted cash, non-monetary inducements and smuggled or illicit goods during elections; officers are required to detect and intercept suspicious consignments across import/export, baggage, courier and cargo streams and report daily preventive actions, seizures and major incidents in the prescribed format. Highly sensitive matters must be immediately notified to the Nodal Officer and costs of goods linked to canvassing must be communicated. Two nodal officers are nominated for coordination; supervisory officers must ensure strict accountability and that lapses or negligence are treated seriously to protect election integrity.
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