- 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
CBIC requests that all concerned formations may be directed to put in place a system/ improve the existing system to prevent theft/ replacement/ pilferage of seized/ confiscated gold and other valuable items by implementing the recommendation of the Multi-Disciplinary Committee; Suggests putting in place an ‘e-malkhana’ system on the lines of Delhi Airport Customs and issuing Standard Operating Procedures (SOPs); Also clarifies that while implementing the aforesaid instructions, the formations may introduce additional measures/ features to further strengthen their handling and storage systems and also take into account specific factors that may have a bearing on their safety and security procedures
Instruction No. 17/2018 - Customs dated October 15, 2018
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