Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
The Electricity Act, 2003 gives the State Electricity Regulatory Commission exclusive tariff jurisdiction, and Regulation 20 requires it to consider incentives or subsidies availed by a generating company when fixing tariff. A Union incentive scheme is not immune from regulatory consideration merely because it is a Parliamentary grant, since the Commission regulates the tariff payable by the distribution licensee and does not intercept the grant itself. Tariff fixation must also serve the statutory objective of promoting renewable energy. On that basis, the Generation Based Incentive was treated as a benefit for renewable generators over and above tariff, not as a deduction from tariff.
The Electricity Act, 2003 gives the State Electricity Regulatory Commission exclusive tariff jurisdiction, and Regulation 20 requires it to consider incentives or subsidies availed by a generating company when fixing tariff. A Union incentive scheme is not immune from regulatory consideration merely because it is a Parliamentary grant, since the Commission regulates the tariff payable by the distribution licensee and does not intercept the grant itself. Tariff fixation must also serve the statutory objective of promoting renewable energy. On that basis, the Generation Based Incentive was treated as a benefit for renewable generators over and above tariff, not as a deduction from tariff.
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