- 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
- HC : Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction
CBEC reiterates that Customs Cargo Service Providers would not be permitted to sub-contract / outsource handling of cargo operations without jurisdictional Commissioner of Customs' written approval; Directs strict adherence of Regulation 6(2) of Handling of Cargo in Customs Area Regulations, 2009
Customs Circular No. 45/2013 - Customs dated December 31, 2013
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