Deferred Payment of Customs Duty extended to Eligible Manufacturer Importers with electronic registration and ICEGATE authentication for conditional c...
Tariff classification determines GST schedule and rate; beverages in Schedule III attract the higher rate, tea extracts and syrups in Schedule I attra...
Fraudulent trading requires cogent evidence of intent to defraud; ordinary-course payments protected, except post-insolvency withdrawals must be resto...
Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
Departmental monetary thresholds under the National Litigation Policy apply to each appeal separately; the term "case" is to be read as each appeal being an individual case, so values of distinct appeals arising from a composite tribunal order cannot be aggregated to meet the filing limit. The High Court applied the departmental instruction and held that only one appeal (C.E.A.No.18 of 2025) met the prescribed monetary limit; the remaining departmental appeals were held not maintainable and dismissed for failure to satisfy the threshold.
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