News Flash
  • Decisions taken by the GST Council in its meeting held on 21.07.2018 regarding GST rates on services and New Returns format.For detailsClick here
  • Chairman CBIC's newsletter dated 21.07.2018.Click here
  • Special instructions to PAO regarding GST Refunds.Click here
  • Observation of Swachhta Pakhwada in the Department Of Revenue from 15/10/18 to 31/10/18.Click here
  • Grievance Redressal Officers (CBIC and State / UT Governments) for e-way bill system under rule 138D of Central/ State GST Rules, 2017.Click here
  • Refund disposal fortnight to handhold trade and industry in clearing pending GST refund claims from 16.7.2018 to 31.7.2018.Click here
  • Half-Day workshop on deputation for IRS (C & CE) Officers of 2004-2009 batches on 19.07.2018 Through Video Conferencing.Click here For URL addresse Click here
  • Inputs on Cadre Restructuring 2018.Click here
  • Three Days’ Training Programme on ‘DIGITAL FORENSICS’ for Group-‘A’ Officers of CBIC From 16th August to 18th August, 2018 at Gujarat Forensic Sciences University, Gandhinagar.Click here
  • All India Workshop on “Entrepreneurship, Empathy and Change: How to generate value in team and every ecosystem"Click here
  • Asset Accounting issues and poor upkeep of centrally supplied IT equipment Click here
  • DO letter dated 11/07/2018-Regarding raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Raising of monetary limits for filing appeals by the Department before CESTAT/ High Courts and Supreme Court in Legacy Central Excise and Service Tax Click here
  • Instructions regarding Ban on use of single-use plastic items in Government Offices
  • Call for nomination for two (2) days Train the Trainers (ToT) Workshop on Green Customs on 23- 24 July, 2018Click here
  • Two Days Training Workshop on 3-Is (Intelligence, Information & Investigation) for Group A officers of CBIC, on 26th & 27th July, 2018, at NACIN, FaridabadClick here
  • Draft proposals for amending GST Laws is published on https://www.mygov.in/group-issue/stakeholder-consultation-proposed-changes-gst-laws/ for comments of the stakeholders till 15.07.2018.
  • The MPR for Refund granted to UIN entities (GST-GST-1) has been hosted on DDM website. GST Commissionerates are required to upload the Refund granted to UIN entities data from Jun, 2018 onwards
  • Chairman CBIC's newsletter dated 07.07.2018Click here
  • Instructions regarding payment of salary to officers in Directorates on loan basis Click here
  • Marks Declared: Marks of Deptt. Exam. for Inspectors of C.EX. held in 13.03.2018 to 16.03.2018 declared. Nodal Officers may download marks-sheet from their dashboard under www.nacenkanpur.gov.in alongwith forwarding letter.
  • One Day Training Programme on “Prevention of Money Laundering and Commercial Frauds” for Group ‘A’ officers of CBIC, on 20th July, 2018 .Click here
  • Methodology adopted for ranking of Zones/ Directorates/ Commissionerates under Swachhata Action Plan 2017-18 Click here
  • Extension of suspension of provisions relating to TDS and TCS till 30.09.2018Click here
  • Details of Prospective Trainings By NACIN and its ZTIs & RTIs in July, 2018 Click here
View all

Provisional Assessment

S.No

Citation

Name of the Party

Subject Heading

1

2013 (2) ECS (28) (Mad-HC)(143 KB)

M/s Suzlon Energy Limited

Conversion of Shipping Bills from Drawback and EPCG Scheme to EPCG Drawback and DEEC Scheme could not be allowed after export. Proper Officer may not be in a possession of the documents sought to be amended particular, when the goods already stood exported. For enabling an exporter to draw the benefits of any scheme, not only physical verification of documents would be required, but also verification of the goods of export and their examination by the Customs was necessarily required to be done. By observing so, the Delhi High Court upheld the rejection of the request of the exporter seeking for  conversion of the Shipping Bill from one Scheme to another

2

2013 (2) ECS (10) (Mad-HC)(190 KB)

M/s Avenue Impex, Chennai

Facts narrated by the judicial / quasi - judicial authority are presumed to be correct- if concerned person is of the view that they have not been properly narrated- remedy, if any, is to approach the same authority.
The circulars/ instructions given by the concerned authority would bind the customs authorities. Subsequent guidelines issued by the FSSAI dated 231-6 Jan, 2012, dispensing with requirement to indicate name address and date of manufacture(r)-  said notification  has prospective effect only and administrative instructions do not have retrospective effect. If the statue prescribed a thing to be done in a particular manner, it should be done only in that manner and not in any other manner. Non-furnishing of requisite information cannot be condoned.