- SC : Ink & chemicals used in lottery-ticket-printing under works-contract taxable as 'sale'; Finds tangible transfer
- SC : Upholds ITC benefit for purchaser-dealer despite selling-dealer's failure to deposit tax
- SC permits DRI probe into goods transshipped from Pakistan; Suspends HC’s SCN deadline
- SC dismisses Revenue’s SLP on dropping Rs. 125 cr service-tax demand over Airtel’s call free allowance
- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
CBIC instructs field formations to prepare Special-Drive Report on Disposal of Unclaimed/Uncleared/Seized/Confiscated goods ripe for disposal and Report on release of Long Standing Containers (in TEUs); Directs to dispose expeditiously the unclaimed/uncleared/seized/confiscated goods, take proactive steps such that containers housing import cargo that is under enquiry are expeditiously released; In this context, clarifies that the provision for removal of a cargo from the container pending detention or completion of enquiry already exists and filed formations must encourage importers by offering this activity; Further requires, field formations to prepare monthly proforma report to reflect the progress made; Adds that proactive steps enabling release of containers on hold by intelligence agencies is to be adopted by field formations
Customs Instruction No. 20/2021 dated September 10, 2021
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