- 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 issues clarification to field formations for seeking call details records (CDRs) and customer details from telecom service providers; States that field formations can directly obtain such details u/s 108 of Customs Act, instead of approaching DRI; Said section empowers any Gazetted Officer of Customs to summon any person to give evidence or to produce documents
Instruction No. 3/2018-Cus dated February 16, 2018
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