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  • Last date for filing FORM GSTR-3B for December, 2017 extended till 22nd January, 2018.
  • “Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018 .” click here
  • Weekly newsletter from Chairman, CBEC dated 19/01/2018 click here
  • WCO Certificate of Merit Award, 2018 : List of Awardees click here
  • Decisions relating to Services in the 25th meeting of GST Council held at New Delhi on 18.01.2018click here
  • Letter to all CCs/DGs informing DGHRD Swachhta Whatapp Numberclick here
  • Reports on user Experienceclick here
  • Removing "Retired, but PPO not issued" figures reflecting on "Bhavishya" portal screenclick here
  • Chairman CBEC's weekly newsletter dated 13.01.2018click here
  • Cadre Restructuring and re-organisation of field formations under CBEC - Allocation of revised cadre strength.click here
  • Training of Officers on E-Way Bill System click here
  • Clarification regarding promotion of TA to the post of Executive Assistant (Erstwhile DOS/STA) and Executive Assistant to Inspector.click here
  • Clarification regarding promotion of Stenographer Grade-II in PB-I with GP-2400 (Erstwhile stenographer grade-III) to the post of Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) and Stenographer grade-I in PB-II with GP-4200 (Erstwhile Stenographer grade-II/Stenographer grade-I) to the post of Inspector in PB-II with GP-4600.click here
  • Clarification on Letter F.No.A-32011/03/2015-Ad.III.A dated 23.02.2017 addressed to CC Chennai purportedly issued under the signature of the then US-Ad.III.A conducting DPC for promotion to the grade of Inspector.click here
  • Swachhta Pakhwada to be observed from 16.01.2018 to 31.01.2018click here
  • Updated version of GST Concept and Status and PPT on GST have been uploaded.
  • One day Training Of Officers from CBEC on E-way Bill System on 12 th January 2018 at NACIN ZTI Bangalore and 18 th January 2018 at NACIN Faridabad click here
  • A compilation of 51 GST Flyers has been uploaded on the CBEC website. For details please click here
  • Details of Vendors providing E-seals to exportersclick here
  • Meeting notice - meeting to be held on 17.01.2018 under Chairmanship of Member(Admin), CBEC in DGHRD with officials of recognised Associations/Federation under CBEC click here
  • Delhi Customs holding AEO Camp on 15th and 30th January at New Custom House, ICD Tughlakabad and ICD Patparganj to help filling/facilitating applications for AEO. click here
  • Letter issued to all Cadre Controlling Authorities/Directors General under CBEC regarding irregularities in promotions in respect of Group 'B' & 'C' Non-Gazetted Cadres in CBEC.click here
  • COMMENTS/SUGGESTIONS ON DRAFT TRANSFER & PLACEMENT GUIDELINES FOR IRS(C&CE) OFFICERS TO BE SEND BY 10.01.2018.click here
  • Filling up the posts of Group 'C' Non- Gazetted in Marine Wing of Commissioner of Customs (Preventive), Bhubaneshwar
  • Clarifications on promotion of stenographer Grade-I to the post of Inspectorsclick here
  • Clarifications on promotion for Gp B & C postclick here
  • Two days Refresher Training course on “Goods & Service Tax” for the officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners/Pr.Commissioners of CBEC on 22rd and 23rd January 2018– regclick here
  • CGST Rules, 2017 as amended upto 30/12/2017.click here
  • One day Training on “Right to Information Act, 2005” for officers of the rank of Assistant/Deputy/Joint/Additional Commissioners/Commissioners & above of CBEC on 05th Feb, 2018.click here
  • Notifications issued for extending the time limit for FORM GSTR-1, reducing late fee for delayed filing of FORM GSTR-4, appointing date for notifying e-way bill rules and amending the CGST Rules. and Circular issued on Filing of returns under GST
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 01.08.2017 to 04.08.2017 declared. Nodal Officer may download marks from www.nacenkanpur.gov.in alongwith forwarding letter.
  • Appointment of nodal officer for acting as a single point contact with DGGST, New Delhi.click here
  • Circulars clarifying procedures under GST and Order extending filing of FORM GST CMP-03 are issued.
  • Notifications issued for extending the time limit for furnishing certain FORMS and amending the CGST Rules
  • Observation of Swachhta Pakhwada from 16.01.2018 to 31.01.2018click here
  • "Congratulations to DG Systems for receiving the Digital India Excellence Award-2017, under the category Citizen Services for the Express Cargo Clearance System, during PAN-IIM World Management Conference 2017."
  • Feedback requested on user-experience of GST applicationclick here
  • Compendium for AIOs, Printer and Saving files from Citrix Applicationclick here
  • Features available in GST application- Advisory dated 07.12.2017click here
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
View all

General

S.No

Citation

Name of the Party

Subject Heading

1

2013 (3) ECS (74) (Guj-HC)(106 KB)

PSL Ltd

Statutory remedy of appeal to be availed instead of filing the petition to the High Court directly

2

2013(1) ECS (140) (Tri-Mum)(198 KB)

M/s Gammon India Ltd

In a taxing statute on has to look merely at what is clearly said. There is no room for any intendment. There is no equity about a tax. There is no presumption as to a tax. Nothing is to be read in, nothing is to be implied. One can only look fairly at the language used

3

2013 (1) ECS (98) (Tri-Mum)(230 KB)

M/s Lark Chemicals Pvt. Ltd

If a point has not been raised before the adjudicating authority and has not been considered by the said authority, it would be incorrect and inappropriate for the appellate authority to give a finding thereon

4

2013(2) ECS (131)(Tri-Mum)(211 KB)

Whirlpool of India Ltd

Tribunal has no power to review its own order, however, modification of the order can be asked in the event of "change in circumstances" as held in Baron International Ltd. Grey Worldwide (I) Pvt. Ltd. Vs CST, Mumbai 2013 (2) ECS (  ) (Tri - Mum)

5

2012 (1) ECS (79 ) (Tri-Che)(220 KB)

M/s. Lumix Export & Import

 Demurrage and other incidental charges for goods detained in the Customs area are required to be paid by the exporter consignor even if such goods were illegally detained

6

2013(2) ECS(121) (Tri-Mum)(106 KB)

M/s Interport Logistics Pvt. Ltd

High Court of Kerala in the case of Chellapan Vs. Additional Collector of Customs 1978 (2) ELT (J547) (Ker.) held that the methods indicated under Section 153 are alternative methods, any one of which could be attempted." [Para 5]

7

2013(4) ECS (179) (Tri-Ahd)(192 KB)

M/s. Ojasvi Marble & Granites Pvt. Ltd.

 MOP will vary from time to time and also depend upon the country of origin of goods.

8

2013(4) ECS(125) (Tri-Mum)(418 KB)

Bharat Bijlee Ltd.

After the project is completed, the contracts have to be finalized under Regulation 7 so that the Revenue can be satisfy that the terms and conditions of the project imports have been complied with by the importer. If one-to-one co-relation is not maintained, fulfilling of the condition regarding usage of the imported product in a particular project cannot be established.

9

2014 (2) ECS (274) (Tri-Ahm)(192 KB)

M/s. Indian Potash Limited

Once an order of assessment is passed, the duty would be payable as per that order unless the order of assessment has been reviewed under Section 28 and/ or modified in an Appeal that Order stands.

10

2014 (2) ECS (279) (Tri-Kol)(182 KB)

M/s SESA Goa Ltd

Taking into consideration the dispute of applicability of FOB value or cum-duty price can be done only when there is some data available in the implication of duty.

11

2014 (2) ECS (282) (Tri-Del)(120 KB)

M/s. YKK (India) Pvt. Ltd

Royalty is computable on the invoice price appearing on the sale of all products sold by licensee during the royalty computation period

12

2014 (3) ECS (1) (SC)(822 KB)

Anvar P.V.

Authentication of electronic record:

Electronic evidence to be authenticated by the certificate in terms of Section 65 B, without which, the secondary evidence pertaining to that electronic record, is inadmissible.

13

2014 (3) ECS (20) (SC)(2.466 MB)

Kushalbhai Ratanbhai Rohit & Ors

Power to recall or review the order before it is signed

Criminal offence under Narcotics Drugs & Psychotropic Substances Act, 1985 - committed under the commission of appellant's duty- recall/review of the Judgment in Criminal Cases- A Judge's responsibility is very heavy, particularly, in a case where a man's life and liberty hang upon his decision. Nothing can be left to chance or doubt or conjecture. One cannot assume that the Judge would not have changed his mind before the judgement become final.

14

2014 (4) ECS (265) (Tri-Ahd) (135 MB)

M/s. Agro Canners

Redemption Fine: Readjudication of points already attained finalty - The Commissioner has erred by readjudicating the points which had attained finalty as no appeal had been filed

15

2014 (4) ECS (274) (Tri-Del) (163 MB)

M/s. Kedia (Agencies) Pvt.

Procedural lapse: Amendment of Shipping Bills- Nothing was made known to Customs authorities by the respondent at the time of export as to the eligibility and permissibility of the benefit of the scheme sought to govern the respondent. Plea of export under "VKGUY" scheme is belated.