If no Show Cause Notice is issued within six months as mandated under Section 124(a), the goods should be released to the importer - AS Enterprises V CC - 2016 TIOL 1136 HC MAD CUS.
Retention of seized goods without issuing SCN inspite of payment of customs duty is unlawful - Sai Incorporation V Pr.CC - 2016 TIOL 1118 HC DEL CUS.
Penalty under Rule 209A cannot be imposed on importer for the reason that buyer-manufacturer had used such goods for clandestine manufacture and clearance - Sujana Metal Products Ltd V CESTAT - 2016 335 ELT 218 (Mad.)
Simultaneous penalty can be imposed on partners and partnership firm under Section 112 (a) where charge on firm is of acting or omitting to act rendering goods liable for confiscation and the notice to partner makes out a separate case for abetment on his part - Amritlakshmi Machine Works V Commr.of Customs - 2016 335 ELT 225 (Bom.)
DGFT and not DoR is the final authority to decide matters of interpretation of Foreign Trade Policy - Greatship India Ltd V UOI - 2016 TIOL 1018 HC DEL CUS
Department cannot keep account of assessee frozen even after success of his appeal - Happy Overseas Vs. Commr. Customs - 2016 TIOL 1050 HC DEL CUS.
When appeal has been remanded to Commissioner (Appeals) to decide issue on basis of particular Judgment of Supremecourt, pendency of review petition on said judgment cannot be a ground for Commissioner (Appeals) to dismiss appeals - Dabur India Ltd V UOI - 2016 335 ELT 392 Pat.
Central warehousing corporation or its partner service provider cannot demand charges on goods detained by customs authorities - Paswara Chemicals Limited V - UOI - 2016 335 ELT 408 All.
Demurrage charges cannot be levied when goods are detained by customs authorities - Continental Carbon India Ltd V UOI - 2016 335 ELT 423 All.
Construction sand falling under ITC classification 2505 cannot be confiscated for want of Plant quarantine certificate when import regulations provide the commodity as freely importable - Covai Raja Metals India Pvt Ltd V Commr of Customs Kochi - 2016 335 ELT 596 Ker.
Section 112 of Finance Act 2000 regarding validation of denial of credit of duty paid on HSD during period from March 1995 till date on which it receives assent of President is clarificatory and is not liable to be struck down as unconstitutional - Ester Industries Ltd V UOI - 2016 TIOL 1060 HC DEL CX.
Simultaneous availment of duty drawback on goods exported and rebate under Rule 18 of the Central Excise Rules, 2002, not permissible as it amounts to double benefit - Kadri Mills CBE Ltd V UOI - 2016 TIOL 1020 HC MAD CX.
Granting exemption by government under Section 11C of Central Excise Act, 1944 is discretionary and hence Mandamus cannot be issued to Government for granting such exemption - Mangalam Organics Ltd V UOI - 2016 335 ELT 433 (Del.)
Power of HC under Article 226 for granting relief under amended Section 35F should be used in deserving cases where a clear justification is made out for such interference - Pioneer Corporation V UOI - 2016 TIOL 1116 HC DEL CX.
Jobworker entitled for credit on capital goods which were not returned to manufacturer with in stipulated period of 180 days when manufacturer had reversed credit and raised revised invoice on jobworker - CCE V Shinhan Plasto India Pvt Ltd - 2016 TIOL 991 HC MAD.
ST cannot be levied under Section 65 (105) (zzzh) on sale of residential units in absence of specific rules to identify service component in composite contracts - Suresh Kumar Bansal V UOI - 2016 TIOL 1077 HC DEL ST.
Rule 5A(2) as amended in terms of Notification No. 23/2014 - ST to the extent it authorises the officers of the Service Tax Department, the audit party deputed by a Commissioner or the CAG to seek production of the documents is struck down as being ultravires of powers of Finance Act, 1994 - Mega Cabs Pvt Ltd V UOI - 2016 TIOL 1061 HC DEL ST.
Mandatory pre - deposit effective from 06.08.2014 is applicable retrospectively to all cases where lis commenced prior to 06.08.2014 - Dream Castle V UOI - 2016 TIOL 1009 HC MAD ST.
Landlord can collect ST from lessee even in absence of specific clause in the agreement by virtue of Section 83 read with Sections 12A and 12 B of Finance Act, 1994 - Meattles Pvt Ltd V HDFC Bank Limited - 2016 42 STR 655 Del.
Lease rent advance receivable from Associated Enterprise shown as notional amount vide an entry in balance sheet cannot be subject to service tax as notional amount is not payment actually received - Reliance Infratel Limited V CCE - 2016 42 STR 452 (Tri-Mum).