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Bill - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Amendment of section 51 of Customs Act, 1962 - to empower the ...

Act Rules     Bill

March 2, 2016

Amendment of section 51 of Customs Act, 1962 - to empower the Board to permit certain class of exporters specified by notification to make deferred payment of duty or any charges in the manner provided by rules.

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  1. Power given to Board to assign territories jurisdiction to specified officers in specified cases.

  2. Exemption to specified services received by exporter of goods - Notification

  3. Export of specified food commodities permitted through National Cooperative Exports Limited (NCEL) - Notification

  4. Incorrect Data in certain IECs - corrective action required from exporters

  5. Exemption from specified income U/s 10(46) – ‘Godavari River Management Board, Hyderabad’ notified - Notification

  6. Refund of service tax paid - export - Once it is not in dispute that the services are specified for refund purpose, and since Service Tax was actually paid on specified...

  7. Deduction of interest u/s 94B shall exclude certain class of NBFC as specified which were included in the definition of banking units earlier.

  8. The Public Notice issued by the Office of Principal Commissioner of Customs addresses the non-disbursal of Drawback to certain exporters due to their bank account...

  9. The notice introduces two new functionalities for self-certification of electronic Bank Realization Certificates (eBRCs): a bulk upload facility and API integration. The...

  10. Income Tax: Certain persons or classes of persons, including institutions, associations, or bodies, whose income is exempt from taxation and not required to file...

  11. Special procedure for certain processes - Seeks to notify certain class of persons by exercising powers conferred u/s 148 of CGST Act, 2017 - real estate sector

  12. Restriction on number of layers for certain classes of holding companies - More than two layers of subsidiaries not allowed subject to certain exceptions.

  13. Denial of rightful claim of refund of service tax being the Petitioner is an exporter - Under Section 2(20) of Customs Act the term ‘exporter’ would include any owner or...

  14. Claim of foreign exporter to India as owner of goods seeking to re-export - seizure of cargo currently lying in a warehouse at Gandhidham - Mere filing of the ex-bond...

  15. Waiver of interest for specified electronic commerce operators for specified tax periods - Notification

 

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