SHRI GEORGE MATHAN, JUDICIAL MEMBER AND SHRI INTURI RAMA RAO, ACCOUNTANT MEMBER For the Appellant : Shri S.Lakshminarasimhan, C.A For the Respondent : Ms. R. Anitha, JCIT ORDER PER INTURI RAMA RAO, ACCOUNTANT MEMBER: Both the appeals filed by the assessee directed against the Order of the learned Commissioner of Income Tax (Appeals)-6, Chennai (hereinafter called as 'CIT(A)') dated 31.10.2019 for the assessment years 2007-08 & 2013-14. ITA No. 3352/Chny/2019 for A.Y 2007-08: ... ... ...

OFFICE OF THE COMMISSIONER OF CUSTOMS (NS-III), RMS FACILITATION CENTRE, JAWAHARLAL NEHRU CUSTOM HOUSE, NHAVA SHEVA, URAN, RAIGAD, MAHARASHTRA - 400 707 F. No. EDI/MISC-118/2016/JNCH (Part-II) Date: 03.01.2020 SUBJECT:- Debiting of 'Country of Origin' certificate - reg. Attention of importers, Customs brokers, members of trade and all other stakeholders is invited to this Custom House Public Notice No. 118/2019 dtd. 30.12.2019 on 'Debiting of 'Country of Origin' certific... ... ...

MS. SUCHITRA KAMBLE, JUDICIAL MEMBER AND SHRI B.M. BIYANI, ACCOUNTANT MEMBER For the Revenue : Shri Mohd Usman, CIT-DR For the Assessee : Shri S.N. Soparkar, Senior Advocate, AR ORDER Per B.M. Biyani, A.M .: THESE APPEALS: 1. These two appeals filed by the Revenue are directed against the orders dated 14.07.2016 of learned Commissioner of Income-Tax (Appeals)-2, Ahmedabad ["Ld. CIT(A)"] in Appeal No. CIT(A)-2/152/DC.Cir. 2(1)(1)/2015-16 and CIT(A)-2/451/DC. Cir. 2(1)(1)/2015-16... ... ...

Country-of-origin benefit claims in Bills of Entry require advance debiting of the original country-of-origin certificate before Bill of Entry registration. The importer or customs broker must submit the hard copy of the Bill of Entry and original certificate for debiting, then upload the debited certificate through e-Sanchit. Officers must verify the electronically uploaded certificate before granting out-of-charge clearance, avoiding removal of such Bills of Entry from the clearance queue.

HON'BLE MR. MOHAMMAD RAFIQ AND HON'BLE MS. JYOTSNA REWAL DUA, JJ. FOR THE APPELLANT : MR. B.M. CHAUHAN, SENIOR ADVOCATE WITH MR.M.S. KATOCH, ADVOCATE, MR. TEK CHAND SHARMA, ADVOCATE, MR. AJAY KUMAR, ADVOCATE MR, GAUTAM SOOD, ADVOCATE, MR. SUDHIR THAKUR, SENIOR ADVOCATE WITH MR. KARUN NEGI, ADVOCATE FOR THE RESPONDENTS : MR. P.S. GOVERDHAN, ADVOCATE, FOR R-1, R-6 TO R-11, R-12(A) AND 12(B), MR. K.D. SOOD, SENIOR ADVOCATE WITH MR. HET RAM THAKUR, ADVOCATE, MR. BHUPENDER GUPTA, SENIOR ADVOCAT... ... ...

T. S. SIVAGNANAM AND HIRANMAY BHATTACHARYYA, JJ. For the appellant : N. S. Road Charge & anr. Mr. Anil Kumar Dugar Mr. Rituraj Chakraborty Mr. Rajarshi Chatterjee For the U.O.I. : Mr. Partha Chakraborty Mr. Anirban Ray Mr. Soumitra Mukherjee Mr. Debasish Ghosh ORDER This intra court appeal was directed against an order dated 19.01.2022 in WPA 507/2022 (Raj Kumar Mondal vs. Assistant Commissioner of State Tax Monoharkatra and N. S. Road Charge & anr.). By the said writ petition the ap... ... ...

Md. Nizamuddin, J. For the Petitioner : Mr. Anil Dugar, Mr. Rajarshi Chatterjee, Mr. Gobinda Dey, Mr. Rituraj Chakraborty For the State : Mr. A. Roy, Ld. GP Mr. S. Mukherjee, Mr. Debasish Ghosh For the UOI : Mr. Partha Chakraborty ORDER Heard learned Advocates appearing for the parties. In this writ petition, petitioner has come up against the impugned order of cancellation of registration without approaching the authority under Section 30 of the GST Act by making application f... ... ...

SHRI V. DURGA RAO, JUDICIAL MEMBER AND SHRI MANOJ KUMAR AGGARWAL, ACCOUNTANT MEMBER For the Appellant : Shri S. Lakshminarasimhan, CA For the Respondent : Shri AR V Sreenivasan, Addl. CIT ORDER PER V. DURGA RAO, JUDICIAL MEMBER: Both the appeals filed by the assessee are directed against different orders of the ld. Commissioner of Income Tax (Appeals) 6, Chennai, both dated 31.10.2019 relevant to the assessment years 2008-09 and 2010-11. 2. When the appeals were taken up for he... ... ...

Where assessment of imported furnace oil, fuel oil or waste oil requires hazardous or non-hazardous testing, three samples must be drawn. One sample is tested by the JNCH laboratory for all test-memo requirements except hazardous character, while a second sample is sent to a nominated laboratory solely for hazardous-character testing at the importer's or owner's cost. Assessment may proceed without the second report if the first report excludes off-specification fuel oil, furnace oil or waste oil; otherwise, both reports are required.

Creation of a digital signature begins with applying a hash function to an electronic record, followed by transformation of the hash result using the signatory's private key and signature algorithm. Verification requires recomputation of the hash of the original electronic record and use of the public key to check that the signature was created with the corresponding private key and to determine its time of creation. Certificate validation requires a trusted chain from the subscriber's certificate through the issuing licensed Certifying Authority to the Controller's self-signed certificate, with validity assessed at the time of signature.

Reassessment jurisdiction cannot be validly assumed on recorded reasons founded on the incorrect premise that no return of income was filed when the return was in fact on record. Such inconsistency demonstrates non-application of mind to the assessment record before issuing a notice for reassessment. The notice under Section 148, the reassessment proceedings, and the consequential reassessment order under Sections 147 and 143(3) were therefore invalid and quashed.

Forwarding of import samples for testing permits goods other than those of Chapter 27 to be sent to two identified outside laboratories until 31 December 2019. From 18 November 2019, goods classified under Chapter 27 must undergo compulsory testing at the DYCC JNCH laboratory and are excluded from the outside-laboratory arrangement. The directions operate as a standing order across the specified Customs Commissionerates.

Commodity-specific sampling requirements prescribe the minimum quantities of imported goods required for complete laboratory testing across food products, chemicals, minerals, petroleum goods, plastics, textiles, ceramics and metals. Quantities vary by commodity and physical form, including liquids, solids, fabrics, articles and units. Samples must be properly packed, labelled and sealed, while liquid samples must be leakproof and placed in sealed plastic containers or bottles. Each sample requires an individual test memo in duplicate, with the duplicate sample retained by the Central Sampling Cell or investigating unit.

Criminal complaints instituted after cheque-dishonour proceedings under the Negotiable Instruments Act require scrutiny for misuse of criminal process. Where the record and surrounding circumstances show that the allegations are absurd, continuation of the prosecution amounts to an abuse of process. On those facts, the criminal complaint and consequential proceedings against the appellant were quashed.

Mandatory inquiry under Section 202 CrPC applies before process is issued against persons residing outside a Magistrate's territorial jurisdiction. Criminal liability cannot be inferred against a manufacturer and its officers where the purchase order, advance payments and dishonoured refund cheque involved an authorised dealer, without material showing entrustment, dishonest inducement, or common design. Issuing process under the Negotiable Instruments Act despite allegations under the IPC indicates non-application of mind. The cognizance and process orders were quashed against the manufacturer and its officers.

Recognition of BSE Clearing Limited as a clearing corporation is renewed for a three-year period, subject to compliance with conditions specified by SEBI from time to time and any further conditions that may be prescribed or imposed. The renewal is granted under statutory powers concerning recognition of clearing corporations and is based on the interests of trade, the securities market, and the public interest.

RoDTEP Scheme availability continues until 31 December 2026 for exports by Domestic Tariff Area units, Advance Authorisation holders, Special Economic Zone units, and Export Oriented Units. Existing rates and value caps under Appendix 4R and Appendix 4RE remain unchanged, and all other scheme terms and conditions continue to apply to eligible exports.

Charitable exemption under Section 11 should not be denied solely because Form 10B was not electronically filed with the return where the audit report was obtained and furnished within the prescribed period or during assessment. Such filing constitutes substantial compliance with the audit-report requirement. Summary processing adjustments that disallow the exemption require prior written or electronic intimation and an opportunity to respond; an adjustment made without that notice is invalid. The exemption remains subject to verification of the audit report in Form 10B.

Central excise duty treatment under the exemption framework is amended by substituting the entry in column (4) against serial number 1 of the applicable table. The substituted entry fixes the relevant amount at Rs. 10.5 per litre. The revised table entry takes effect on 1st October 2026 and operates from that date.

Organisations operating Protected Systems must establish an Information Security Steering Committee and designate a senior-management Chief Information Security Officer. They must maintain an Information Security Management System, documented network architecture, access and asset inventories, annual Vulnerability/Threat/Risk Analysis, a Cyber Crisis Management Plan, periodic security audits, IT security service-level agreement processes, and monitoring through Cyber Security and Network Operation Centers. The Chief Information Security Officer must share specified security information, logs, monitoring records and cyber-incident communications with the National Critical Information Infrastructure Protection Centre.