Custom Judgements

The Hon’ble High Court, Madras in Mohammed Haroon Shaik Mohammed v. the Additional Commissioner of Customs [WP (MD) Nos. 3917 & 3918 of 2020 and WMP (MD) No. 5459 of 2021 decided on April 26, 2020] held that the assessable person cannot be denied acc

This appeal is directed against the order dated 11.2.2020 passed by the Commissioner of Customs (Appeals), New Customs House.,New Delhi 1 by which the appeal filed to assail the order dated31.3.2018 passed by the Additional Commissioner of Customs ha

The present is an appeal against the Order-in-appeal No. 24(SM) ST/JPR/2019 dated 28.01.2019. The relevant factual matrix for the adjudication of the impugned appeal is that based upon an intelligence by the Officers of Anti Evasion branch of Central

The SVLDRL Form-4 [Discharge Certificate for full and final settlement of tax dues under section 127 of the Finance Act, 2019 read with Rule 9 of the Sabka Viswas [Legacy Dispute Resolution Sceme, 2019] has been received by e-mail dated 19th March, 2

The appellants herein are the private tour operators providing services to the pilgrims for Hajj and Umrah. They are registered with the Service Tax Department. Refund claim of the amount in the above table was filed by the appellants on 30 December

The appeal stands dismissed. For order, see order of date in Service Tax Appeal No. 50117 of 2020 (SM).

Vide letter dated March 25, 2021, learned Counsel on behalf of the appellant has forwarded Form SVLRDS-1 and SVLDRS-4 as has been issued to the appellant under the Section 127 of Finance Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Res

Request for withdrawal of appeal is pending consideration post benefit of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019. Learned Counsel on behalf of the appellant has mailed Form SVLRDS-1 and SVLDRS-4 to the Registry today itself. Same is p

The appellant M/s Sky Alloys & Power Pvt. Ltd. are engaged in manufacture of Sponge Iron, MS Ingots and Silico Manganese. Their premises were got searched on 7 November 2015 and 8 November 2015 by the team of Preventive Officers of Central Excise, Cu

None for the appellant. The discharge certificate/ form SVLDRS 4 as is issued to the appellant under the Section 127 of Finance Act, 2019 read with Rule 9 of Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 is received from appellant vide e-mai