- 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
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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