- 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 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
To download click here
 (1).PNG)
