- HC : GST invoice without customs duty disclosure valid for claiming duty drawback
- SC dismisses Revenue’s SLP over duty-drawback eligibility on unlocked/activated mobile phones
- HC : Medicines and ancillary health-care-services supplied during in-patient treatment, taxable as 'deemed-sale'; Upholds State's power
- SC : Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants
- SC upholds Rs 50 lakhs recovery from Customs Officers for red-tapism/lackadaisical approach
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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