- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
- SC : Copy of SC-judgment quashing demand on 'Naphtha' predominantly used for fertilizer-production despite partial non-fertilizer use
No justification acceptable to hold up export consignments for longer periods unless export goods prohibited under Customs Act or ITC(HS) Policy; Commissioner of Customs must ensure strict compliance with Instruction dated January 4, 2011 for provisional release of seized/detained goods to expedite exports
Customs Circular No.30/2013-Customs dated August 5, 2013
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