News Flash
  • Draft transfer & placement guidelines for irs(c&ce) officersclick here
  • Weekly newsletter from Chairman, CBEC dated 15/12/2017click here
  • Conduct of Departmental Examination for Confirmation of Direct Recruit Tax Assistants for the year 2017-18click here
  • Revised guidelines for purchase of laptop by CBEC officersclick here
  • Members Letter- Instructions on security, safety and upkeep of LANWAN infrastructureclick here
  • Advisory on AIO functioning, connectivity issues for GST.-click here, TCS Escalatoin Matrix for GST Zones LAN Implementation, Wipro Handholders, HP Resident Engineers
  • DRI’s mission against black money continues – demonetised currencies of face value of Rs 48.91 Crore recovered by DRI in Gujrat.
  • Nationwide Campaign under "Swachhta Hi Sewa"click here
  • Anti-profiteering Mechanismclick here
  • Format for filing anti-profiteering application.click here
  • CBEC congratulates the officers and staff of DRI on completion of 60 glorious years today. The diamond jubilee celebrations are being held today with Hon'ble Finance Minister as the chief guest
  • Departmental Examination for promotion of Ministerial Officers to be held from 14.02.2018 to 16.02.2018
  • One time relaxation in existing RRs for the post of Inspector and Executive Assistant under CBEC   click here
  • Comments are inviting on "Know Your Customer (KYC) norms" click here
  • Customs Broker License written examination under CBLR, 2013 to be held on 19.01.2018click here
  • All CC Zones/DGSTI are requested to transfer the legacy data from Pre GST Commissionerates to Post GST Commissionerates under PMM module.
  • CGST rates for Goods under different Notifications as amended from time to timeclick here
  • Letters regarding delivery and upgradation of IT infrastructure
  • Letter regarding requirement of IT infrastructure at Customs formationsclick here
  • Details of Vendors providing E-seals to exportersclick 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.