14 October 2019


Search Results for Tag : Duty

Judgments

Rule 173G payment from CENVAT Account(06.08.2015)

The Supreme Court held in favour of an Assessee claiming payment from its CENVAT Account could be counted towards demand under Rule 173G of the Centra.....

Tags : excise, cenvat, duty, payment

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Number of transactions, not number of documents for stamp duty(11.08.2015)

In a case where the mortgagor borrowed from 13 banks in one instrument, the agreement fell under Section 5 of the Gujarat Stamp Act, 1958, the Court h.....

Tags : stamp duty, number of transactions, one instrument

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Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)

Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....

Tags : Anti dumping, duty, gap, provisional, final

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Anti-dumping duty not payable in ‘gap’ between provisional and final duty(23.09.2015)

Disagreeing with findings of the Bombay and Kerala High Courts, the Supreme Court held that assessees were not liable to pay anti-dumping duty in the .....

Tags : Anti dumping, duty, gap, provisional, final

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Withdraw export benefits only prospectively in case of accrued vested rights(27.10.2015)

The Supreme Court has ruled that amendments to the government’s Target Plus Scheme, to increase exports of certain goods, cannot be applied retrospect.....

Tags : Target plus, duty credit, amendment, retrospective

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Officer travelling for official meeting is in discharge of official duty(26.04.2016)

The Supreme Court allowed an appeal by of an official in-charge of a government hospital in District Raigad against prosecution without grant of sanct.....

Tags : officer, government hospital, official duty

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Doctors risking life by exposure to deadly diseases no less than facing bullets(31.05.2016)

The Central Information Commission faced moral quandary hearing a plea for compensation from a mother of a young doctor who died from exposure to swin.....

Tags : government, compensation, death on duty, doctor, swine flu

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Doctors risking life by exposure to deadly diseases no less than facing bullets(31.05.2016)

The Central Information Commission faced moral quandary hearing a plea for compensation from a mother of a young doctor who died from exposure to swin.....

Tags : government, compensation, death on duty, doctor, swine flu

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Incidence of duty in two Enactments independent to each other and one duty can be levied without other(24.08.2016)

Notification No. 37 of 1996 dated 23.7.1996, issued by Government pursuant to trade treaty whereby specified goods in Notification when imported into .....

Tags : Special additional duty, Refund, Entitlement

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A party cannot be allowed to avail of both exemptions, when clear intention is to permit only one exemption(13.07.2017)

In facts of present case, Petitioner is a manufacturer of various models of tractors. Tractors which are so manufactured, are sold both in domestic ma.....

Tags : Duty, Rebate, Entitlement

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It is the duty of First Appellate Court to appreciate entire evidence and arrive at its own independent conclusion(04.12.2017)

The Appellant filed a suit in the Court of City Civil Judge, against the Respondents for a declaration and permanent injunction in relation to the lan.....

Tags : Appreciation, Evidence, Appellate Court, Duty

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Date of filing of Bill of Entry for home consumption is the relevant date for levy of Duty, including Anti Dumping Duty(01.03.2018)

The Petitioner has filed the Writ Petition to issue a Writ of Certiorarified mandamus calling for the records connected with the Seizure Memo dated 4t.....

Tags : Goods, Clearance, Duty, Evasion

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Payment of duty at enhanced value and clearance of goods in urgency cannot exclude or preclude Assessee form challenging assessed bill of entry(28.06.2018)

In facts of present appeal, the Appellant who is an importer had filed 200 bills of entry during the period w.e.f. 4th September, 2015 to 27th June, 2.....

Tags : Demand, Confirmation, Differential duty

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If a legal fiction is introduced that legal fiction must be taken to the logical end(28.02.2019)

Present appeals filed under Section 35L of the Central Excise Act, 1944 (Excise Act) question the correctness of the Final Order passed by the Tribuna.....

Tags : Assessment, Duty, Levy

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Mere taking of cenvat credit in book of account would not entail interest and penalty unless same is drawn from account of the government by way of refund or utilisation against duty dues(23.01.2019)

Appellant manufactures bright bar of stainless steel, and mild steel and mild steel wire. It has registered under the Central Excise Act. It availed c.....

Tags : Duty demand, Interest, Penalty

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Powers of Policy Relaxation Committee, while making its recommendations are wide and are purely discretionary(26.09.2018)

The Petitioner has filed the present petition challenging impugning orders. By the impugned order dated 23rd February, 2016, the Policy Relaxation Com.....

Tags : Extension, Duty Free Import, Authorisation

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Notifications & Circulars

Rescindment of notification No. 3/2013-Customs (ADD), dated the 26th March, 2013(13.09.2018)

In exercise of the powers conferred by sub-sections (1) and (5) of section 9A of the Customs Tariff Act, 1975 (51 of 1975), read with rules 18 and 23 .....

Tags : Notification, Rescindment, Anti-dumping Duty

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Imposition of anti-dumping duty on the subject goods(14.03.2019)

Whereas, in the matter of import of 'Saturated Fatty Alcohols' (hereinafter referred to as the subject goods), falling under tariff items 2905 17, 290.....

Tags : Anti-dumping duty, Imposition, Goods

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Safeguard duty on Solar cells whether or not assembled in modules or panels(13.08.2018)

1. Vide notification No. 1/2018-Customs (SG), dated the 30th July, 2018, safeguard duty has been imposed on Solar cells whether or not assembled in mo.....

Tags : Safeguard duty, Solar cells, Imposition

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Imposition of anti-dumping duty on subject goods(07.05.2018)

Whereas, in the matter of import of 'Jute Products' namely, Jute Yarn/Twine (multiple folded/cabled and single), Hessian fabric, and Jute sacking bags.....

Tags : Anti-dumping duty, Goods, Imposition

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Draft fuel efficiency norms for heavy duty vehicles to be released on 1st April, 2017 says Petroleum Minister(16.01.2017)

Shri Pradhan urges everyone to turn off vehicle engine at traffic signal; could save 2% of fuel translating to Rs 14000 cr Over 1.60 Cr BPL households.....

Tags : Norms, heavy duty vehicles, Release

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Sale of goods and display of prices at duty free shops in Indian currency - amendment of circular 31/2016 - Customs dated 6th July 2016(18.12.2017)

1. Representations have been received regarding lack of clarity in use of INR credit cards/debit cards for making payments by passengers at duty free .....

Tags : Goods, Sale, Duty free shops

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To Incentivise Domestic Value Addition And Make In India, Customs Duty Increased On Mobile Phones And TV Parts, Measure Will Help Promote Creation Of More Jobs, Customs Duty On Raw Cashew Halved(01.02.2018)

In the first General Budget 2018-19 after the roll-out of the Goods and Services Tax (GST), the Union Minister for Finance and Corporate Affairs, Shri.....

Tags : Duty, Increase, Mobile Phones, Tv Parts

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Government of India decides to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with effect from 4th October, 2017(03.10.2017)

The Government of India has decided to reduce the Basic Excise Duty rate on Petrol and Diesel [both branded and unbranded] by Rs. 2 per litre with eff.....

Tags : Excise Duty rate, Petrol and Diesel, Reduction

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Clarification in respect of anti-dumping duty on imports of color coated aluminium foil from China PR(22.11.2017)

The Designated Authority vide notification No. 14/06/2015- DGAD dated 10th March, 2017, notified its final findings recommending imposition of anti-du.....

Tags : Duty, Imports, Aluminium foil

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Refund to Terminal Excise Duty (TED) under Deemed Exports where Duty has been paid from CENVAT Credit and ab-initio waiver is not available(22.09.2016)

The Para 7.03 (c) of FTP 2015-20 provides for refund of Terminal Excise Duty if exemption is not available. The Para 7.05 (ii) of FTP 2015-20 states t.....

Tags : Terminal Excise Duty, Refund, Deemed Exports

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Transferability of goods imported/procured by debiting duty in SFIS scrips(27.10.2016)

The undersigned is directed to say that transferability of goods imported/procured by debiting duty in SFIS scrips was considered by the Board in the .....

Tags : Goods, Import, Debit duty

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Deferred Payment of Import Duty Rules, 2016(02.11.2016)

In exercise of the powers conferred by the proviso to sub-section (1) of sections 47 and section 156 of the Customs Act, 1962 (52 of 1962), the Centra.....

Tags : Duty, Rules, Deferred payments

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Central Government hereby imposes on the subject goods an anti-dumping duty at the rate equal to the amount as specified(09.11.2016)

Whereas, the designated authority vide notification No. 15/18/2015-DGAD, dated the 1st October, 2015, published in the Gazette of India, Extraordinary.....

Tags : Goods, Duty, Imposition

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INR spend limit at duty free shops raised(06.07.2016)

The Ministry of Finance raised the ceiling for payments at duty free shops at international airports from Rs. 5000 to Rs. 25,000.

In 2005,.....

Tags : duty free shops, payments, indian rupee

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Tax exemption to industry and commerce sectors(02.08.2016)

Various tax concessions in the form of exemptions/ deductions etc. have been provided under the Income-tax Act, 1961 which have been availed by differ.....

Tags : Custom duty, Excise duty, Tax Concession

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Central Government hereby imposes on subject good an antidumping duty at the following rate(17.08.2016)

In matter of "Cold-Rolled flat products of alloy or non-alloy steel", falling under Headings 7209, 7211, 7225 and 7226 of First Schedule to Customs Ta.....

Tags : Anti-dumping duty, Levy

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Central Government hereby imposes anti-dumping duty on specified goods at the rate equal to the amount as specified(29.11.2016)

Whereas, in the ’’matter of "Axle for Trailers" (hereinafter referred to as the 'subject goods'), falling under tariff item 8716 90 10 of the First Sc.....

Tags : Duty, Goods, Levy

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Central Government hereby directs that the whole of the duty of excise payable under Section 3 of Central Excise Act, 1944 on Heena Powder and Paste shall not be required to be paid(24.04.2017)

Whereas the Central Government is satisfied that according to a practice that was generally prevalent regarding levy of duty of excise (including non-.....

Tags : Duty, Non-Levy, Heena Powder

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Baggage Rules, 2016(01.03.2016)

The Central Board of Excise and Customs notified Baggage Rules, 2016 superseding Rules of 1998. The Rules provide limits on quantities of articles tha.....

Tags : baggage, customs, payment of duty

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Anti-dumping duty on imports of Flax(12.08.2015)

The government imposed anti-dumping duty on imports of flax and linen fabric containing flax. The duty relates to goods originating in or imported fro.....

Tags : anti-dumping, duty, china, flax, linen

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Imposition of anti-dumping duty(06.08.2015)

The government imposed an anti-dumping duty on the import of vitamin c from China for a period of five years.

Tags : anti-dumping, duty, china, vitamin

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News

Madras High Court: Sons Are Duty-Bound to Look After Mother(20.11.2015)

Madras HC has ruled that as per 'dharma', sons are duty-bound to maintain the mother and directed a man settled in Canada and earning Rs. 3 lakh a mon.....

Tags : Madras HC , sons are duty-bound to maintain the mother

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Stamp Duty Hikes, Noida Flats Costlier(08.03.2016)

UP cabinet has approved hiking of stamp duty on homes by 2% in all cities, including Noida and Greater Noida.

Tags : UP cabinet , stamp duty

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Madras HC Orders Status Quo over Excise Duty on Jewellery(02.05.2016)

Madras HC, while giving sign of relief for jewellers who were protesting Central Government’s plan to impose excise duty on jewellery items, has order.....

Tags : Madras HC, Excise Duty on Jewellery

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Anti-dumping Duty on Chemical Import from China and Russia(07.06.2016)

Government has imposed anti-dumping duty of USD 122.14-279.78 per tonne on import of chemical, used in pharmaceutical and fragrance industry, from Chi.....

Tags : anti-dumping duty, China, Russia

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Centre Imposes 10% Basic Customs Duty on Mobile Phones(03.07.2017)

Centre has imposed 10% basic customs duty on cellular mobile phones. This will also be applicable on specified parts of cellular mobile phones includi.....

Tags : Basic Customs Duty, Mobile Phones

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Supreme Court: No Entity Can be Allowed to Avoid Anti-Dumping Duty(04.07.2017)

Supreme Court has said that no entity can be allowed to avoid paying anti-dumping duty, as dumping of cheap steel from China was adversely affecting I.....

Tags : Supreme Court, Anti-Dumping Duty

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Govt: Nil Customs Duty on Unclaimed Postal Articles Imported/ Returned to India(24.07.2017)

Central Government has notified complete exemption to unclaimed or re-directed postal articles imported/ returned to India subject to a condition that.....

Tags : Customs Duty, Unclaimed Postal Articles

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Govt Exempts Import of Motion Pictures, Music, Gaming Software from Customs Duty(24.07.2017)

Central Government has notified exemption for import of motion pictures, music, gaming software for use on gaming consoles printed or recorded on medi.....

Tags : Customs Duty, Motion Pictures, Music, Gaming Software

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Bombay High Court Exempts Entertainment Duty For Bon Jovi Concert(13.01.2017)

Bombay High Court has granted an exemption from entertainment duty to international pop star Jon Bon Jovi concert in Mumbai organized twenty years ago.....

Tags : Bombay High Court, Jon Bon Jovi, Concert, entertainment duty

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Government Scraps Excise Duty on Branded Gold Coins(01.12.2016)

Government has scrapped 1 % Excise Duty currently applicable on branded gold coins.

Tags : Union Government, Excise Duty, gold coins

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President Kovind Says 'Unacceptably Low' Number of Judges from Weaker Sections in Higher Judiciary(29.11.2017)

President Kovind Says 'Unacceptably Low' Number of Judges from Weaker Sections in Higher Judiciary

Tags : Telling the higher judiciary that it was its "sacred duty" to "groom" district and sessions judges and raise their skill so that more and more of them can be elevated to High Courts, President Kovind said "We need to take long-term measures to remedy this situation."

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SC: Education Cess Paid Alongwith Excise Duty is Refundable in Cases Where No Duty is Payable(05.12.2017)

Supreme Court has held that the manufactures who paid excise duty in terms with the exemption notification No. 20/2007-Ex can claim refund of educatio.....

Tags : Supreme Court, Excise Duty

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Stamp Duty Payable on Transfer of Debts Along with Underlying Securities: Allahabad HC(15.02.2018)

Allahabad High Court has held that stamp duty is payable on the transfer of debts along with underlying securities.

Tags : Allahabad High Court, Stamp Duty

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Government Hikes Excise Duty on Cigarettes, Tobacco, Pan Masala(01.02.2017)

Government has increased excise duty on cigars and cheroots to 12.5%, on pan masala to 9%, and on other unmanufactured tobacco to 8.3%.

Tags : Government, Excise duty, cigars, pan masala, tobacco

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Supreme Court Stays Bombay HC Verdict on Levy of Stamp Duty on Advertisement Contracts(28.03.2017)

Supreme Court has stayed Bombay High Court judgment which had dismissed the challenge against levy of stamp duty on contracts entered into by advertis.....

Tags : Supreme Court, Advertisement Contracts, Stamp Duty

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Rajasthan Assembly Raises Stamp Duty Surcharge From 10 to 20% for ‘cow protection’(10.09.2018)

Rajasthan Assembly has passed a Bill raising the stamp duty surcharge from 10 to 20 per cent for “cow protection and propagation”

Tags : Rajasthan Stamp Duty

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Stamp Duty Not Necessary For Enforcement Of Foreign Arbitration Awards In India: Supreme Court(14.09.2018)

Supreme Court has held that payment of stamp duty under the Indian Stamp Act is not necessary for the enforcement of foreign arbitration awards in Ind.....

Tags : Supreme Court, Stamp Duty, Arbitration

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Orissa High Court Stays Safeguard Duty on Imported Solar Panels(26.07.2018)

Orissa High Court has stayed the imposition of safeguard duty on imported solar panels until August 20 following a petition from leading solar develop.....

Tags : Orrisa High Court, Safeguard Duty

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SERVICE - Drunkenness While on Duty A Serious Misconduct: SC(29.03.2019)

Supreme Court has upheld dismissal of a police constable for drunkenness and misbehavior with the public and observed that drunkunness while being on .....

Tags : Supreme Court, Drunkenness While on Duty A Serious Misconduct

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CIVIL - Hotel Which Provides Swimming Pool Owes its Guests a Duty of Care: SC(29.03.2019)

Supreme Court has said that a hotel which provides swimming pool for its guests owes a duty of care, and directed Kerala Tourism Development Corporati.....

Tags : Supreme Court, Duty of Care, Swimming Pool, Hotel

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CIVIL - Hotel Which Provides Swimming Pool Owes its Guests a Duty of Care: SC(29.03.2019)

Supreme Court has said that a hotel which provides swimming pool for its guests owes a duty of care, and directed Kerala Tourism Development Corporati.....

Tags : Supreme Court, Duty of Care, Swimming Pool, Hotel

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Unaided Private School Staff can't be Roped in for Election Duty: Bombay HC(04.04.2019)

Bombay High Court has ordered that teaching and non-teaching staff of unaided private schools cannot be called for election duty since they are not co.....

Tags : Bombay High Court, Election Duty, Private Unaided School

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Accident While Returning to Join Duty Should be Construed as Accident on Duty: Delhi HC(16.04.2019)

Delhi High Court has held that an accident while returning to join duty should be construed as an accident while on duty.

Tags : Delhi High Court, Accident, Duty

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Staff of Private Aided Schools can’t be Appointed for Election Duty: Bombay HC(16.04.2019)

Bombay High Court has held that People's Representation Act, 1950, does not empower Election Commission (EC) or any of its officers to requisition ser.....

Tags : Bombay High Court, Election Duty

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Union Budget, 2019: Special Additional Excise Duty of Rs 1/Litre on Petrol & Diesel(05.07.2019)

Union Finance Minister Nirmala Sitharaman has levied a special excise duty of Rs 1/Litre on petrol and diesel.

Tags : Union Budget 2019, Excise Duty

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Bombay High Court: Stamp Duty Cannot be Charged on Resale of Old Properties(22.08.2019)

Bombay High Court in a landmark judgment has put an end to the age-old practice of collecting stamp duty retrospectively on resale of old properties. .....

Tags : Bombay High Court, Stamp Duty

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P & H HC Clarifies No 200% Duty on Imports from Pakistan Before Centre Hike After Pulwama Attack(28.08.2019)

Punjab and Haryana High Court has ruled that goods imported from Pakistan before the Centre hiked the custom duty on them to 200 per cent after the Pu.....

Tags : P & H HC, Duty

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Supreme Court Allows Withdrawal of Excise Duty Exemption for Pan Masala(20.09.2019)

Supreme Court has upheld the withdrawal of the exemption from payment of Excise Duty to the pan masala with tobacco and pan masala without tobacco by .....

Tags : Supreme Court, Excise Duty

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Lawyer’s Primary Duty is to Disclose All Material Facts Before Obtaining Order from Court: SC(22.11.2018)

Supreme Court has slammed a lawyer for suppressing the factum of an earlier order and reiterated that it is the primary duty of a lawyer to disclose a.....

Tags : Supreme Court, Primary duty of lawyer

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GST to be Paid on Supply of Indigenous Goods to Duty-Free Shops At International Airports: MP HC(16.01.2019)

Madhya Pradesh High Court has held that Goods and Services Tax (GST) is payable on supply of indigenous goods to duty-free shops (DFSs) at internation.....

Tags : Madhya Pradesh High Court, Duty Free Shops

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SC Rejects Centre's Plea to Relieve Forces from Assam NRC Work for Election Duty(06.02.2019)

Supreme Court has rejected Centre's prayer to allow withdrawal of combined armed police forces involved in Assam NRC work for election duty during Lok.....

Tags : Supreme Court, Assam NRC Work for Election Duty

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Accused can Challenge DNA Report Only on Ground of Tampering of His Blood Sample: Bombay HC(06.02.2019)

Bombay High Court has observed that the DNA report can be challenged only on the ground of possibility of tampering of the blood sample of the accused.....

Tags : Supreme Court, Assam NRC Work for Election Duty

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Statute

Sugar Cess (Amendment) Act, 2015 effective 1st February, 2016(28.01.2016)

The Sugar Cess (Amendment) Act, 2015 has been notified as effective of 1st February, 2016. The Act amends Section 3 of the Sugar Cess Act, 1982, incre.....

Tags : Sugar cess, amendment, duty

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International Cases

Release of goods for free circulation under a duty suspension arrangement can constitute unauthorised use of trademark(16.07.2015)

The European Court of Justice held in a preliminary ruling that goods placed under a duty suspension arrangement are regarded as imported and the trad.....

Tags : Trademark, duty suspension, use, in trade

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Top Story

Officers of private bank punishable under POCA(23.02.2016)

Officers of a private bank, specifically its Chairman, Directors and other Officers are ‘public servants’ who can be prosecuted under the Prevention o.....

Tags : Prevention of corruption, bankers, public duty

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India slams another extension of anti dumping duty against certain Chinese products(09.10.2016)

The Revenue Department of the Finance Ministry has slammed an extension of anti dumping duty on certain Chinese products used in garment, toys and foo.....

Tags : Anti-dumping duty, Extension, Chinese Products

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India slams another extension of anti dumping duty against certain Chinese products(09.10.2016)

The Revenue Department of the Finance Ministry has slammed an extension of anti dumping duty on certain Chinese products used in garment, toys and foo.....

Tags : Anti-dumping duty, Extension, Chinese Products

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President of India gives assent on amendments introduced to the Indian Stamp Act, 1899(21.02.2019)

The President of India, gave his assent to the proposed amendments in Indian Stamp Act, 1899. The amendment aims to rationalise and harmonise the syst.....

Tags : Amendment, Stamp duty, President, Assent

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Blast from the Past

Banks’ implied duty of secrecy to its customers(25.01.2016)

The United Kingdom Court of Appeal in 1923 determined that the duty of confidentiality owed by a bank to its clients was not absolute. Rather, it was .....

Tags : Banker, duty to confidentiality, qualifications

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