- 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
Pursuant to notification of Customs officers as “Authorized Officers” under food safety laws by Food Safety & Standards Authority of India (FSSAI), CBIC directs Commissioners of Customs to ensure that there is no Customs location which is not covered either by FSSAI officials or by such Authorized Officers of Customs under Single Window Interface for Facilitation of Trade (SWIFT) for food-related consignments; Prior to clearance, Customs Officers posted in the shed should record in the system the acceptance / rejection of consignments as part of examination report as this would help in risk analysis
Instruction No. 10/2018-Cus dated May 29, 2018
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