- HC : GST invoice without customs duty disclosure valid for claiming duty drawback
- SC dismisses Revenue’s SLP over duty-drawback eligibility on unlocked/activated mobile phones
- HC : Medicines and ancillary health-care-services supplied during in-patient treatment, taxable as 'deemed-sale'; Upholds State's power
- SC : Copy of SC judgment affirming CESTAT ruling on 'export' of services by MNC giants
- SC upholds Rs 50 lakhs recovery from Customs Officers for red-tapism/lackadaisical approach
CBIC notifies Sea Cargo Manifest and Transhipment (Fifth Amendment) Regulations, 2021; Modifies Rules relating to Registration of authorised carrier and its revocation (Rule 3), introduces Rule 3A for its surrender and new application to renew registration (Form-1A); Provide that if the authorised carrier is found to be inactive for a period of 1 year, the registration shall be deemed to be invalid; However, such registration can be renewed by the applicant after satisfying the Jurisdictional Commissioner that it is otherwise eligible for registration within 1 month of the date of receipt of the application
Notification No. 61/2021-Customs (N.T.) dated July 23, 2021
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