Department should not refuse to comply with binding precedents for the reason that same are subject matter of further appeal or review - Yu Televentures Pvt Ltd V UOI - 2016 TIOL 1641 HC DEL CUS.
Personal properties owned by Directors of the Company cannot be attached for realizing the Company dues / arrears, in the absence of specific provisions for such recovery in Customs Act - V.A.Ramesh & Ors V Asst Commissioner of Customs - 2016 TIOL 1600 MAD CUS.
Rejection of request for advance license by DGFT on the basis of the instructions of the DRI in absence of any independent inquiry suffers from legal infirmity - Krishna Trading Company V ADGFT - 2016 TIOL 1630 HC AHM CUS.
Corrigendum is deemed to be a correction in the original order and therefore, whatever effect the corrigendum seeks to grant to notification would be with effect from the date of Original Notification - V5Pollymers Pvt Ltd V UOI - 2016 TIOL 1601 HC MAD CUS.
In absence of any order recording reasons under proviso to Section 110, the Department is not having power to retain imported goods for longer period - Worldline Tradex Pvt Ltd V Commr of Customs - 2016 TIOL 1550 HC DEL CUS.
Mandatory pre-deposit under Section 35F is applicable even for lis which arose prior to 06.08.2014 and appeal filed after 06.08.2014 - Nimbus Communications Ltd V CST - 2016 TIOL 1708 HC MUM ST.
Levy of service tax on activity of contract manufacturing of alcohlic liqour for human consumption by one entity for another is not covered by Entry 51 of sate list and hence is amenable to levy of service tax by parliament under Sentry 97 of Union list - Carlsberg India Pvt Ltd V UOI - 2016 TIOL 1646 HC DEL ST.
Explanation to Section 32-O (1) inserted on 06.08.2014 is remedial provision and is hence applicable only prospectively - Madhucon Projects ltd V Customs Excise and Service tax Settlement Commission 2016-TIOL-1576-HC-AP-ST.
Section 32-O (1) (i) bars a second application for settlement only if penalty was imposed in an earlier application filed by the assessee or concealment of duty liability before the Settlement Commission itself - Madhucon Projects ltd V Settlement Commission - 2016 TIOL 1576 HC AP ST.
When applicant under VCES scheme deposited cheque towards fulfilment of 50% of service tax liability on due date of 31.12.2013 and same was cleared on 08.01.14, , date on which cheque has been deposited is taken as date of payment - Disha Seurities and Manpower Ltd V AC of S.T - 2016 43 STR 82 (Del).
Providing security to banks is soverign function of State and hence is not covered under definition of Service - State of Punjab V UOI - 2016 43 STR 177 ( P &H).