- 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 directs field formations to issue simple notice to advance authorization holders for submission of proof of discharge of export obligation; Where the authorization holder submits proof of application having been submitted to DGFT, matter may be kept in abeyance till the same is decided by DGFT; However, where authorization holder fails to submit such proof, action for recovery may be initiated by enforcement of Bond / Bank Guarantee; In cases of fraud, outright evasion etc, field formations shall continue to take necessary action in terms of relevant provisions
Circular No. 16/2017-Cus dated May 2, 2017
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