Standard Input Output Norms suspended for several goods.
Public Notice No, 19/2015-2020, dated 27-07-2022.
To be proceeds of Crime, property must be obtained directly or indirectly ‘as a result of’ criminal activity relating to scheduled offence.
Vijay Madanlal Choudhary vs. UOI, 2022-TIOL-60-SC-PMLA-LB.
Haj Group Organisers (HAOs) are liable to service tax on service rendered by them to Haj Pilgrims.
All India Haj Umrah Tour Organisers Association Mumbai v. UOI – [2022] 14- taxmann.com 562 (SC).
CBIC issues Customs Authority for Advance Ruling (Amendments) Regulations, 2022.
Notification No. 63/2022 – CUSTOMS (N.T.) dated 20-07-2022.
CUS – 27/2002 – Cus – By paying concessional rate of customs duty at the time of import petitioner has already availed benefit of drawback – No further drawback payable – Costs of Rs. 1 Lakh imposed.
Expotec International ltd. vs. UOI, 2022-TIOL-1020-HC-MUM-CUS.
CUS – In Sec. 149, no time limit has been prescribed for amendment of shipping bills, therefore, time limit of three months laid down in Circular 36/2020 – Cus. is illegal and without jurisdiction.
Pinnacle Life Science Pvt. Ltd. v. UOI, 2022-TIOL-1010-HC-MUM-CUS.