Home Highlights February 2014 Year 2014 This

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1. Levy of Anti-dumping duties on import of Mulberries Silk Grade IV A - demand confirmed - HC

2. Allegation of crossing of goods from check post without form 31 - how the department has issued Form 31 time to time without getting the verification of the previous...

3. HC held that petitioner is entitled to purchase imported medicine for life-threatening disease without payment of GST u/s Article 279A(4) of Constitution of India &...

4. Penalty imposed on trader for importing goods with invalid import declaration form (Form XVI) instead of prescribed Form XVI u/s 48A of Uttarakhand VAT Act. Tribunal...

5. Expenditure incurred for modernisation / replacement of machinery is not "current repairs" u/s 31(i) - SC

6. Reversal of Input tax Credit - on purchase of R.E.P. license - the assessee-dealer had purchased import license from another person after paying the taxes as was...

7. Filing of Form “TRAN-I” - It is conveyed that the date for filing annual returns has been extended from 31.12.2019 to 31.1.2020 - In view of above, present petition is...

8. Imposition of penalty - discrepancy in Form 31 - certain columns were left blank - only carrying of Form 31 has been prescribed but there is no mention that all column...

9. Levy of penalty u/s 158BFA(2) - penalty has been levied on the amount of undisclosed income without providing any working of maximum and minimum penalty leviable - No penalty - AT

10. 100% EOU - Import of textile machinery without payment of duty - Failure to install the capital goods within stipulated time - since the impugned goods have been...

11. Export of fertilizer grade Potassium Chloride (Muriate of Potash - MOP) by declaring it as industrial salt, chemical grade (sodium chloride) - confiscation and levy of...

12. Import of Zircon - Whether Zircon is “Ore“ - Zircon Ore and Concentrate - Permission to clear goods in question without payment of CVD - permission granted - HC

13. Levy of penalty under Section 10A of the Central Sales Tax Act, 1956 - C-Forms - inter-state sales - the essential ingredient of mens rea for levy of penalty on the...

14. Import of IPR - Duty of customs or service tax - Import of imported drawings and designs along with the plant and machinery and capital goods - levy of service tax upheld - AT

15. Levy of penalty u/s 112(a) and Section 114AA of CA on Chartered Engineer - Issuance of Certificate under EPCG scheme without verification - The case involved the...