CKD/SKD air-conditioner components classifiable with finished units by essential character; prior advance ruling extended three years, FTA benefits po...
Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Courier transshipment of imported goods via named carrier to air cargo stations renewed until 30.01.2026; exemption conditional, strict controls apply...
Clause 10(e) of the CBDT circulars was interpreted as illustrative, not exhaustive, for identifying law enforcement agencies. The High Court held that DGCEI, being an enforcement agency, falls within that expression and could not be excluded merely because it was not named alongside CBI, ED, DRI, SFIO and DGGI. The Tribunal had therefore misread the circulars in rejecting the Revenue's rectification application under section 254(2), and that rejection could not stand. The impugned order was set aside, the rectification matter was restored to the Tribunal, and the issue was remanded for fresh decision after hearing both sides.
Clause 10(e) of the CBDT circulars was interpreted as illustrative, not exhaustive, for identifying law enforcement agencies. The High Court held that DGCEI, being an enforcement agency, falls within that expression and could not be excluded merely because it was not named alongside CBI, ED, DRI, SFIO and DGGI. The Tribunal had therefore misread the circulars in rejecting the Revenue's rectification application under section 254(2), and that rejection could not stand. The impugned order was set aside, the rectification matter was restored to the Tribunal, and the issue was remanded for fresh decision after hearing both sides.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4828 
Join Channel 
