Home Highlights October 2014 Year 2014 This

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1. Delay of 10 years for adjudicating the case - Liability of cess on bringing goods within the limits of Navi Mumbai Municipal Corporation - since the Commissioner failed...

2. Relinquishment of title to the goods lying uncleared - Relinquishment of title to the goods is not permissible to goods that have already been cleared. Consequently, the...

3. Valuation of imported goods - the goods are admittedly more than ten years old, and under Rule 3(5) of the Cenvat Credit Rules, depreciation of 2.5% is available for...

4. Confiscation of Goods and vehicle - Sections 129 and 130 of GST - Even in the absence of the physical availability of the goods or the conveyance, the authority can...

5. Warehoused goods - warehousing period expired - goods (wine) was rendered unfit for human consumption - relinquishment to the title to goods - The appellant is not...

6. Confiscation of goods - Goods imported under advance license - Act of fraud established - AT

7. Smuggling (illicit import) or goods of domestic origin - Betel Nuts - Seizure and confiscation of goods - The goods can be used, sold, re-sold etc. without any duty...

8. Seeking release of goods - The two different stages in which the goods can be released - during adjudication and post-adjudication are obviously created with a purpose....

9. Re-export of confiscated goods - if the appellant does not choose to redeem the goods then the goods shall remain in India and cannot be re-exported - confiscation of...

10. Classification of goods - Pattadar Pass Book cum Title Deed is a “Document of Title” - printing books - the Pattadar Pass Book cum Title Deed is not a document of title...

11. Absolute confiscation - Import of industrial composite solvent - prohibited goods - There is no allegation that the import was not bona fide and the Appellant knowingly...

12. Rectification u/s 154 - Period of limitation - Late fee u/s. 234E - as per sub-section (7) of Section 154 of the Act, as no amendment under the said section shall be...

13. Assessment framed u/s.153A - computation of period of 6 years / 10 years in search cases - amendment of provisions of section 1153A(1)(b) - while computing ten...

14. Reopening of assessment u/s 147 - Reassessment after expiry of four years and just prior to expiry of six years from the end of the relevant assessment year -...

15. Reopening of assessment u/s 147 - reopening after expiry of four years - Original assessment have been passed under section 143(3) on Dated 14.12.2011 and A.O. recorded...