Home Highlights April 2018 Year 2018 This

You may also like:

1. Restriction of deduction u/s 10B – 100% Export Oriented Unit (EOU) - assessee will not be entitled for exemption u/s 10B in respect of turnover sold to 100% EOU in India - AT

2. Imposition of penalty and confiscation/redemption fine - repairing works for risers and pipes - repair activity done at DTA location instead of designated EOU location -...

3. Deduction u/s 10B - Benefit to 100% EOU - AO not made an allegation that the assessee has not furnished the details of old and new plant and machinery - existing DTA...

4. Demand of Customs Duty - goods allegedly pilfered from Customs Area bonded premises - bonded warehoused goods - The packages were admittedly opened for the first time by...

5. Confiscation - illegal removal of goods from in factory bonded private warehouse - if they have been removed from the customs bonded warehouse clandestinely without...

6. Export of goods or not - supply of sunglasses from the retail outlet of the applicant at Terminal-3, IGI Airport (International Departure), New Delhi, to outbound...

7. Seeking removal of the materials lying in the Customs Bonded Warehouses without payment of Customs Duty - the assets lying in the Customs bonded warehouses cannot be...

8. Exemption u/s 10B - apportionment of expenditure between EOU and non EOU - the processing is done by both the units, and the processing work done by the non EOU unit, by...

9. Levy of GST - Place and time of supply - IGST - validity of SCN - sale of duty free goods from the duty free shops (DFS) - The customs duty and IGST is leviable only on...

10. 100% EOU - Joint filing of import documents by the EOU / EPZ unit and the domestic leasing company - The appellant cannot be faulted if the EDI system did not permit a...

11. Refund of Customs Duty - duty paid under protest - rejection on the ground that the transfer bonds in which the goods were transferred from Vizag Customs to EOU Bheemli...

12. The notification amends the Handling of Cargo in Customs Areas Regulations, 2009. It reduces the time period for keeping uncleared cargo in a customs area from 10 days...

13. Suspension of license of public bonded warehouse - bonded goods were stored in non-bonded tanks - appellants pleaded that the disputed goods cannot be confiscated, when...

14. Electronic Sealing-Deposit in and removal of goods from Customs Bonded Warehouses - Circular

15. Electronic Sealing - deposit in and removal of goods from Customs Bonded warehouses - Trade Notice