Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Customs - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Whether the circular places an absolute bar of prohibition ...

Case Laws     Customs

February 20, 2018

Whether the circular places an absolute bar of prohibition against the respondents’ recovering an amount in excess of the amount deposited as per the said circular? - It does not - The word “shall” in clause 4.2 must be read as “may” for more than one reason - HC

View Source

 


 

You may also like:

  1. Refund amount recovered coercively - Despite paying 20% of the tax in dispute, the tax authorities issued a demand and forcibly recovered the full balance - GST...

  2. The Tribunal granted permission to the Applicant to distribute the unsold assets, being the amount recoverable from the corporate debtor and its erstwhile management...

  3. SEBI issues Master Circular for Registrars to an Issue and Share Transfer Agents (RTAs) to consolidate relevant circulars. The new Master Circular supersedes previous...

  4. Constitutional validity of Circular - Prohibition on import of Alloy Steel of Deformed Bars/ Deformed Bars which fails to meed the BIS - No basis to hold that the...

  5. Rejection of the plaint on the ground that the suit was barred u/s 4 of the Benami Transaction (Prohibition) Act, 1988 - Prohibition of the right to recover property...

  6. 10kg of gold consisting of 10 gold bars, with 7 bars bearing foreign markings and 3 bars without markings, was seized along with cash from an employee of the appellant....

  7. The Securities and Exchange Board of India (SEBI) issued a Master Circular for Stock Brokers on May 22, 2024, consolidating previous circulars. The new circular...

  8. Smuggling - Gold Bars - reason to believe that the Gold Bars are of Foreign Origin - Absolute Confiscation - The Magistrate ought to have ordered custody of the smuggled...

  9. Review of circulars - it has been decided to rescind circulars listed in the Annexure - Circular

  10. This Master Circular consolidates various circulars and guidelines issued by SEBI to Research Analysts, superseding the previous Master Circular dated June 15, 2023. It...

  11. Refund of Excess Customs Duty paid - principles of unjust enrichment - Following proceedings before the Settlement Commission, it was determined that the appellant had...

  12. Profiteering - supply of restaurant service - The Respondent was legally not required to collect the excess GST and therefore, he has not only violated the provisions of...

  13. Refund of tax paid on excess amount - price variation clause - since the price of the cylinder has been reduced, the assessee cannot charge more than the price fixed, is...

  14. Adjustment of excess amount of service tax paid - Rule 6(4A) of Service Tax Rules, 1994 - Adjustment cannot be denied on the ground that adjustment is possible only for...

  15. Adjustment of excess amount of service tax paid - Scope of the term subsequent period

 

Quick Updates:Latest Updates