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Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband
Property of Wife cannot be encumbered for the Excise Duty Liability of Husband unless the same is inherited from Husband 2021 (3) TMI 168 – CESTAT Ahmedabad in Mrs. Meena Krishna Agarwal Vs C.C.E & S.T, Vadodara Facts of Case 1. Government dues which were
Customs & Foreign Trade Policy – Recent Developments
1. Brief Introduction to Customs Duty As per the ancient custom, a merchant entering a kingdom with his goods had to make a suitable gift to the King. In the course of time, this ‘custom’ was formalized into ‘Customs Duty’. The word ‘customs’, indicates that
Circular No. 03/2021-Customs
Circular No. 03/2021-Customs To, All Pr. Chief Commissioners/ Chief Commissioners of Customs/ Customs (Prev.) All Pr. Chief Commissioners/ Chief Commissioners of Central Tax/ Central Excise All Pr. Commissioners/ Commissioners of Customs/ Customs (Prev.) All Pr. Commissioners/ Commissioners of Central Tax and Central Excise Madam/Sir, Subject:
One-time waiver of Custom Duty as well as inspection
Instruction No. 105 To, All Development Commissioners Special Economic Zones Subject: One-time waiver of Custom Duty as well as inspection requirement in case of de-bounding of IT/ITeS Units in SEZs and exemption on the filing of BOE for goods sold by IT/ITeS SEZ unit which
Explanatory Memoranda to Notification Nos. 02/2021-Customs to 15/2021-Customs, dated 1st February, 2021
Explanatory Memoranda to Notification Nos. 02/2021-Customs to 15/2021-Customs, dated 1st February 2021 S. No. Notification No. Description 1 02/2021-Customs, dated 1st February 2021 Seeks to further amend notification No. 50/2017-Customs dated 30th June 2017 so as to prescribe effective rate of Basic Customs Duty (BCD)
Notification No. 2/2021-Customs
Notification No. 2/2021-Customs [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) Notification No. 2/2021-Customs New Delhi, the 1st February 2021 G.S.R. (E).- In exercise of the powers conferred by
Advisory issued by Department of Commerce for a mention in the Shipping Bills and examination of goods, subject to coverage of SEZs under RoDTEP Scheme
Circular Subject: RoDTEP Scheme- Advisory issued by Department of Commerce for a mention in the Shipping Bills and examination of goods, subject to coverage of SEZs under RoDTEP Scheme – reg Ref: Letter No. K-43022/35/2019-SEZ dated 15th January 2021. The Department of Commerce has issued
Notification No. 02/2021–Customs (N.T.)
Notification No. 02/2021–Customs (N.T.) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 4th January 2021 NOTIFICATION No. 02/2021–Customs (N.T.) G.S.R. 5(E).—In exercise of the powers conferred by
Notification No. 01/2021 – Customs (N.T.)
Notification No. 01/2021 – Customs (N.T.) [TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)] GOVERNMENT OF INDIA MINISTRY OF FINANCE (DEPARTMENT OF REVENUE) New Delhi, the 04th January 2021 NOTIFICATION No. 01/2021 – Customs (N.T.) G.S.R.___ (E). –
Implementation of RoDTEP Scheme in Customs Automated System – Declarations in Shipping Bill and further processing
Implementation of RoDTEP Scheme in Customs Automated System – Declarations in Shipping Bill and further processing Kind reference is drawn to the press note dated 31.12.2020 (copy enclosed) issued by CBIC on the new RoDTEP scheme being operationalized from 01.01.2021. Necessary changes in the System
Advisory for RoDTEP (Remission of Duties and Taxes on Exported Products) Incentive Scheme
Advisory for RoDTEP (Remission of Duties and Taxes on Exported Products) Incentive Scheme A new scheme, RoDTEP (Remission of Duties and Taxes on Exported Products) has been launched by the government for exporters. The scheme provides for a rebate of Central, State, and Local duties/taxes/
Notification No. 51/2015-2020: DGFT
Notification No. 51/2015-2020 Subject: Amendment in Policy condition of Sl.No. 55 & 57, Chapter 10 Schedule-2, ITC(HS) Export Policy, 2018 -reg. S.O. 4741 (E) – In exercise of powers conferred by Section 3 of the Foreign Trade (Development & Regulation) Act, 1992 (No. 22 of