- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
CBEC’s Anti Smuggling Unit directs field formations to route their requests for issuance of Look Out Circulars (LOC) through DRI (Hqrs) in cases relating to contravention of Customs Act provisions and through DGCEI in cognizable offences under Central Excise Act and Finance Act; However, practice of opening LOC in a particular Airport for short duration may continue, as in such cases LOC is required to be opened immediately on specific information / inputs
Instruction F. No. 394/193/2015-Cus (AS) dated December 16, 2015
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