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1. Classification of imported goods - Cotton Polyester Fabrics - Fabrics having the characteristics of Denim fabric cannot be equated with the Denim fabric itself, if it...

2. CENVAT Credit - there is no requirement in the rules that the invoice number should be printed on the invoice - The only requirement is that invoice should be serially...

3. Validity of final/reassessment order of Bill of Entry - ex parte final assessment of the Bill of Entry - the respondent No.4 has made final assessment/re-assessment of...

4. Validity of orders that were ex parte in nature - The order are ex facie, bad in law, because (a) violation of principles of natural justice, i.e. Fair opportunity of...

5. Recovery of rebate claims already sanctioned - scrap generated in the manufacture of the hand tools - Benefit of exemption subject to export - Once there is no finding...

6. Anti Dumping Duty - When the object of both the paragraphs of the policy is looked into, that brings out difference between the two. Paragraph 4.1.1 deals with normal...

7. Requirement of Import Export Code (IEC) number - Non-consideration of the benefits under the Services Export from India Scheme - The proviso does not lay down that the...

8. Non-compliance with the requirement of holding the mandatory pre-SCN consultation - In effect what appears to have transpired pursuant to the summons issued was a...

9. Seeks to refund the GST - deposited against the non-migrated GST - The petitioner argued that they had only been using the migrated GST number and were surprised to...

10. Dishonor of cheque - If a notice is given on the basis of incorrect cheque number, then the entire foundation will fall and the complainant cannot maintain his complaint...

11. Revocation of Customs Broker license - Regulation 10(n) requires the Customs Broker to verify correctness of Importer Exporter Code (IEC) number, Goods and Services Tax...

12. Validity of Resolution Plan as approved - Expression fo Interest - application of a person who has not participated in CIRP - eligibility criteria for the prospective...

13. Disallowance u/s 14A - the A.O had after necessary deliberations observed that with reference to the accounts of the assessee, he was not satisfied with the correctness...

14. Remission of duty upon destruction of final product - there is no requirement to reverse the credit of inputs which have gone into manufacture of final product - AT

15. Validity of reopening of assessment u/s 147 - The reasons, in the instant case recorded by the AO do not satisfy the requirements of Section 148 - reasons and the...