- 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 issues guidelines for launching of prosecution in relation to offences punishable under the Customs Act, 1962; Amends Para 6 of Circular dated October 23, 2015 to provide that in case of offence relation to Foreign Currency, prosecution may be launched immediately after issuance of show cause notice and where case relates to foreign nationals, prosecution may be launched at the earliest within 60 days, even before show cause notice issuance
Circular No.12/2019-Customs dated May 25, 2019
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