- 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
To promote women's involvement in international trade, CBIC issues circular outlining certain steps such as ensuring women's representation in Permanent Trade Facilitation Committee (PTFC) and Customs Clearance Facility Committee (CCFC) meetings via women's associations; Also suggests incorporating at least one agenda item from a women's perspective, and encouraging trade bodies and custodians to establish dedicated help desks and processing mechanisms for women traders and logistics service providers, and providing support for upskilling women in logistics services, freight forwarding, and customs brokerage through relevant training programs
Circular No.2/2024-Customs dated March 8, 2024
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