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 Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.
The Goods and Services Tax Appellate Tribunal, Lucknow Bench has commenced operations at its temporary address in Gomti Nagar, Lucknow and will exercise jurisdiction over the Uttar Pradesh districts notified by the Department of Revenue. Appeals under the Central Goods and Services Tax Act, 2017 and the State GST Act arising from that jurisdiction must now be filed before the Lucknow Bench. Institution of appeals and related proceedings must follow Chapter III of the GSTAT (Procedure) Rules, 2025, along with the e-filing advisory, Presidential Orders, and other applicable statutes and directions made available on the GSTAT portal.
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