- HC : Copy of Delhi HC-judgment holding redemption fine forms part of ‘duty, interest, penalty’ under SVLDRS
- SC : Rajasthan’s VAT exemption to locally manufactured Asbestos-Sheets & Bricks, discriminatory under Article 304(a); Strikes-down Notification
- SC upholds tax on ink & chemicals utilized in lottery-ticket printing under works contract
- 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
CBEC cautions Customs Officers about the procedure for examination and rummaging of vessels that berth at Indian Ports / aircrafts which land at airports / vehicles that cross land customs stations; Inter alia directs Principal Commissioner to decide rummaging parameters such as ships / aircrafts from sensitive / airports having high risk profile, composition of crew and frequency of ship visits; Clarifies that while deciding these, Principal Commissioner should keep in mind the risk elements relating to smuggling of contraband goods, perceived threat to national economy and security; However, states that guidelines prescribed in Customs Preventive Manual 1987 will continue to be in force
CBEC Instruction No. 25/2016 dated August 23, 2016
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