- 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 dispenses with requirement of permission for pick-up or local delivery of export / imported courier packages / shipments, transportation for officials and housekeeping activities under Courier Imports and Exports (Clearance) Regulations 1998; Cautions authorised couriers to ensure exercise of due diligence and necessary checks before outsourcing the activities
Circular No. 59/2016-Cus dated December 2, 2016
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