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Cus - Requirement in clause 3(ii) of PN 55 of 2024, dated 24 June 2024 does not affect Petitioner's statutory entitlement - By challenging the notice, petitioner cannot seek a direction to assess B/E by directly granting benefit of Customs notification 46/2011-Cus: HCCX - RSP - SWAM Act and Rules do not apply to goods exported out of India - Exemption under Notfn. 3/2006-CE not available for biscuits exported - Rebate to be allowed: HCCX - It is a well-settled position that the decision is rendered in the context of the facts - If the facts are different, then the ratio of the said decision cannot be applied to another case mechanically: HCSingapore remains hot destination for Indian tourists - 13% growth thus far in 2024NDPS - Provisions of Section 50 need to be complied with only in cases of personal search and not where it is of the bag of the person being searched: HCNDPS - 1,061 grams of heroin seized - To grant bail in situations of seizure of commercial quantity of contraband, rigours of Section 37 of NDPS Act applies: HCNDPS - Proforma notices - Providing a pre-typed proforma is a practice which is to be deprecated when s.50 requires options to be given to the person being searched: HCJustice Sanjiv Khanna appointed as next CJI; to take oath on Nov 11GST - Section 6(2)(b) of the KGST Act, 2017 - Prior to the State GST Authorities issuing impugned SCNs, Central GST Authorities had already initiated proceedings - SCNs are clearly illegal, arbitrary and without jurisdiction - Same deserve to be quashed: HCSC removes law degree qualification to become legal correspondentI-T - Consideration paid for acquisition of shrink wrapped software is not taxable as 'royalty': HCMormugao becomes India's pioneering port to implement Green Ship IncentivesI-T - Genuine hardship faced by assessee in filing her return can be condoned u/s 119(2): HCGadkari pushes for innovation in Road Safety TechnologyBroad India-China consensus to resolve differences in certain areas along LAC: RMGeM signs MoU with Sikkim for increasing adoption of GeMCyclone Dana makes landfall on Odisha coast; heavy rains & howling winds roil lifeGerman Chancellor Olaf Scholz lands in New Delhi on 3-day official visitG20 Ministers agree on sustainable development and greater role for women in world tradeEarth to be warmer by 3 degrees by turn of century: UN Report

MESSAGE BOARD

   

Missed deadlines and shifting of goal posts – Validity of SCNs and orders


wrong application of doctrine of ejusdum jeneous

Sir with due respect expression other wise is saperated from the word "nature" by using a disjunctive term "or"..in this situation interprating the term other wise, which itself conveys different meaning from the rods it follows, doesnot seems legaly correct. term other wise , in my mind, convery any thing but not calamity caused by nature. in my view the ffect of using expression "otherwise" simply menas that calamity caused by human mistakes shall also be included in force majeure

PricewaterHouse Coopers 30/12/2023

 

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