OFFICE OF THE PR. COMMISSIONER OF CUSTOMS (NS - I), APPRAISING MAIN (IMPORT) JAWAHAR LAL NEHRU CUSTOM HOUSE, NHAVA-SHEVA, TAL-URAN, RAIGAD-400707 MAHARASHTRA F. No. EDI/Misc. - 82/2015/JNCH Pt. File No. 1 S/22-Gen-20/2022-21 AM(I) JNCH Part-1 Date: 21.06.2022 DIN: 20220678NX000000CF41 PUBLIC NOTICE NO: 33/2022-23 Subject: - reg. Attention of all importers, Exporters, Custom Brokers, Trade and other Stakeholders is invited to the Advisory No. 10/2022 dated 14.06.202... ... ...

8/2023 कार्यालय, राज्य कर आयुक्त, छत्तीसगढ़ नार्थ ब्लॉक, सेक्टर-19, वाणिज्यिक कर-जीएसटी भवन, ê... ... ...

Thiruvananthapuram, Aug 31 (PTI) Leader of Opposition in Keralam Assembly Pinarayi Vijayan on Monday criticised the NCLT's approval of a repayment plan of a meagre Rs 6.5 crore against claims of Rs 22,006.57 crore involving media baron Subhash Chandra, alleging a nexus between big corporate interests and the BJP. In a post on X, Vijayan, a Veteran CPI(M) leader, said Chandra's "close ties with the BJP and the Sangh Parivar" made the alleged nexus more evident. "While the poor face harsh ... ... ...

Powers under section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 are exercised to apply, with necessary modifications, the centrally issued clarification on demand and penalty provisions to State GST proceedings involving fake-invoice transactions. The clarified approach applies to the applicability of demand and penalty provisions under the Central Goods and Services Tax Act, 2017 as though issued under the Chhattisgarh Goods and Services Tax Act, 2017, ensuring uniformity in such proceedings.

Late fee for delayed filing of Bills of Entry is waived where ICES disruption during the Disaster Recovery Drill and maintenance period prevented timely filing. The waiver covers Bills of Entry that could not be filed on 25 and 26 June 2022 and is conditional upon submission of a negative acknowledgement or other proof of non-generation of a Bill of Entry number. Implementation is to be treated as a standing order for departmental officers and staff.

HON'BLE MR. JUSTICE V. GOPALA GOWDA AND HON'BLE MR. JUSTICE C. NAGAPPAN For the Appellant : Mr. Shishir Deshpande, Adv. For the Respondent : Ms. Aparna Bhat, Adv. Mr. P. Ramesh Kumar, Adv. Mr. Sumit Kumar, Adv. JUDGMENT V. GOPALA GOWDA, J. I.A. No.2 of 2015 in C.A.No.247 of 2009 for substitution of the name of the appellant-Company is ordered. 2. These appeals are directed against the common impugned judgment and order dated 16.8.2007 passed by the High Court of Judicat... ... ...

Correct and proper reporting of inter-State supplies, ineligible or blocked Input Tax Credit, and reversals in FORM GSTR-3B and FORM GSTR-1 is required under the applicable GST procedural framework, with necessary modifications. The requirements operate to secure uniformity in GST procedures concerning return and statement reporting of such supplies and credit adjustments.

Public Notice No. 92/2021, which governed utilisation of MEIS scrip for imports where mandatory transfer details could not be recorded on the DGFT website, is withdrawn. The withdrawal follows DGFT's re-operationalisation of the Scrip Transfer Recording Module, an IT-based mechanism for recording scrip transfers. The restored module, operating with additional features and limitations, removes the basis for the earlier arrangement applicable when the transfer-details recording facility was unavailable.

Section 168 of the Chhattisgarh Goods and Services Tax Act, 2017 is invoked to ensure uniform handling of refund applications filed by unregistered persons. The central GST procedure for filing such applications is adopted under the Chhattisgarh GST framework, subject to necessary State-level modifications. Unregistered persons seeking refunds must use the adopted procedural mechanism, which operates as though issued under the Chhattisgarh Goods and Services Tax Act, 2017.

GST statutory dues for taxpayers whose proceedings under the Insolvency and Bankruptcy Code, 2016, have been finalised are governed by the central clarification as applied within Chhattisgarh. Exercising powers under the Chhattisgarh Goods and Services Tax Act, 2017, state GST administration applies that clarification, with necessary modifications, as though it were issued under the state enactment to ensure uniformity in proceedings.

Foreign exchange market conditions put the rupee under depreciation pressure amid higher crude oil prices, geopolitical risks, stronger US dollar conditions, expectations of tighter US monetary policy and foreign equity outflows. RBI market intervention was reported to contain significant depreciation. Improved foreign-currency non-resident bank deposit flows and higher foreign exchange reserves supported investor sentiment and the external liquidity position.

Enforcement action under the Narcotic Drugs and Psychotropic Substances Act, 1985 addressed alleged inter-State diversion of psychotropic medicines transported without statutory documentation. A truck carrying Alprazolam, Tramadol, Nitrazepam and Clonazepam tablets was intercepted; the medicines and vehicle were seized and one suspect was arrested. Preliminary examination indicated erasure of identifying batch and date details and transport of region-restricted medicines without invoices, bilty or e-way bills. Investigation concerns the manufacturing, supply and distribution network involved.

Synthetic-drug trafficking enforcement involved two intelligence-led railway-station operations targeting amphetamine and MDMA transportation and receipt. Baggage intercepted at Bengaluru contained a crystalline substance preliminarily indicating amphetamine, while a separate Pune interception recovered substances purported to be amphetamine and MDMA tablets. The contraband and related packing material were seized under the Narcotic Drugs and Psychotropic Substances Act, 1985. Follow-up delivery action identified alleged receivers, and the carriers and alleged receivers were arrested under that statutory framework.

India-Chile CEPA negotiations are being advanced toward conclusion by the end of the year through a balanced and commercially meaningful framework. The proposed partnership is intended to strengthen bilateral economic ties, expand trade and investment, and create equitable opportunities for businesses and people in both countries. Cooperation is envisaged in technology, talent and resilient supply chains, alongside enhanced engagement in healthcare, pharmaceuticals, energy, minerals, agriculture, machinery and engineering.

Corporate guarantees issued by holding companies for subsidiaries raise a GST charging question: whether a guarantee given without fee, commission or other consideration is a taxable supply of service. The Bombay approach treats absence of consideration as excluding taxable service and holds that Rule 28 cannot create a charge through valuation. The Gujarat approach treats related-party guarantees made in furtherance of business as supplies under Schedule I despite no consideration, while restricting artificial higher valuation and retrospective application of Rule 28(2).

National Litigation Policy monetary thresholds restrict departmental appeals where the revenue involved falls below the prescribed limit, subject to policy exceptions. The CESTAT treated the Revenue's appeal as non-maintainable because the tax effect was below the applicable threshold, and the High Court found no substantial question of law. A policy exception relied upon for the first time in a Special Leave Petition, without having been raised before the High Court, did not warrant further consideration. Revenue authorities should screen appeals for threshold compliance, plead any applicable exception at the earliest stage, and avoid routine delay or unnecessary continuation of low-tax-effect litigation.

Section 74 of the CGST Act permits extended limitation only where fraud, wilful misstatement, or suppression of facts is supported by disclosed foundational facts. An ITC mismatch, short payment, audit objection, or general allegation of suppression may justify enquiry but cannot alone establish culpable conduct. A show-cause notice must identify the alleged withheld or misstated fact, the disclosure obligation, and its connection with the proposed tax consequence. Statutory terminology, protective demands, or later allegations cannot cure the absence of a jurisdictional basis in the notice.

GST search operations require valid authorisation from an officer of at least Joint Commissioner rank, based on reasons to believe that confiscable goods or relevant records are concealed. Seizable items may be seized or detained, subject to access to copies of records, limited retention, provisional release of goods, timely notice requirements and preparation of an inventory. Searches must follow Criminal Procedure Code safeguards, including independent witnesses, warrant production, identity disclosure, personal-search safeguards, preparation and signing of a panchnama or mahazar, and delivery of records to the affected person.

Kaizen is a continuous-improvement management philosophy founded on incremental change, employee participation, waste elimination, standardization, root-cause problem solving, and customer value. It treats improvement as an ongoing activity across all processes rather than a one-time intervention or a capital-intensive restructuring. Employees closest to operational processes are encouraged to identify inefficiencies, propose improvements, participate in problem solving, and embed successful changes into standard operating procedures. Waste reduction extends to unnecessary movement, waiting, excess inventory, defects, overproduction, transportation, over-processing, and underutilised employee capability.

5S workplace management uses Sort, Set in Order, Shine, Standardize and Sustain to organize workplaces, remove unnecessary items, maintain cleanliness, establish standard procedures and build continuing discipline. In manufacturing, it supports hazard reduction, efficient workflow, reduced searching time, improved inventory control, lower downtime and consistent quality. In service settings, organized physical and electronic workspaces support faster information retrieval, reduced administrative delay, accurate customer service and safer offices. Effective implementation requires leadership commitment, employee participation, training, visual management, regular audits and continuous review.