- 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 clarifies that in case of removal of goods from customs station for deposit into a warehouse, container / means of transport (closed trucks) should be affixed with a one-time lock (serially numbered bottle seal) by proper officer at the customs station; Further, the number alongwith date / time of affixation should invariably be endorsed on bill of entry and transport document; Commissionerates to immediately make arrangements for procuring serially numbered one-time locks
Circular No.17 / 2016-Cus dated May 14, 2016
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