- 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 prescribes the procedure for expeditious disposal of un-claimed/un-cleared cargo under section 48 of Customs Act 1962, lying with the custodians; Explains that said procedure shall apply to cargo, unloaded at Customs Station after being brought from outside India on or after April 1, 2018 in respect of which (i) auction process has not started yet; or (ii) list of cargo proposed for auction has been sent to Customs by the custodian but Customs has not yet provided the necessary information
Circular No. 49/2018-Customs dated December 03, 2018
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