the Appellate Tribunal was right in holding that the second reassessment proceedings were not validly initiated and thereby quashing the reassessment proceedings-the proceedings initiated by the AO for the second time under Section 147 is barred by limitation-even the proviso to Section 147 does not come into play on the facts of the case-AIT-2010-373-HC   Even if the goods belong to same entry, manufacture does take place if new identifiable/marketable goods known in market emerge due to operation conducted-the process of ironing applied to the stiched brassieres prior to their packing was a process incidental to the completion of the brassieres as a manufactured product-process of purification and filtration being incidental or ancillary to the manufacture of a marketable product, the Respondent was entitled to Modvat credit on the inputs involved-AIT-2010-370-HC   Larger Bench of CESTAT rules the Tribunal has ample power to condone the delay in filing the appeal including the one filed under section 35 E (4)-AIT-2010-372-CESTAT Corruption in IRS takes its toll-Deputy Commissioner of Income Tax Dhananjay Kumar arrested by CBI in Mumbai-Joint Commissioner of Customs & Excise Hemant Kothikar also arrested by CBI     FM directs expediting of Cadre Restructuring in CBDT & CBEC      Tariff Value for import of Brass Scrap is 3924-Customs Non-Tariff Notification No. 78    Chief Justice of Gauhati High Court Justice Ranjan Gogoi to be Chief Justice of Punjab & Haryana High Court    Anti-dumping duty on imports of Acrylic  Fibre originating in, or exported from Japan and Belarus-Customs Tariff Notification No.85  Prescribing SION for new product “Propylene” under Chemical & Allied Products Group-DGFT PN 7    Inclusion of Finished Leather in the Focus Product Scheme of FTP-DGFT PN 6    Exchange Rate for imported goods is Rs 47.25 per US Dollar and Rs 60.35  per EURO-Exchange Rate for export goods is Rs 46.30 per US Dollar and Rs 58.70 per EURO-Customs Non-Tariff Notification No. 77-Click on Exchange Rate for details   Anti Dumping Duty under the Notification No.15/2007 is not applicable to Spandex Yarn (Elastomeric yarn)-Customs Circular No.30    Import of goods under Notification No.13/2010 for Commonwealth Games, 2010-Customs Circular No.31    Larger Bench of CESTAT rules charges towards pre-delivery inspection and after-sale-service by dealers from buyers of the cars to be included in the assessable value of cars for payment of excise duty-AIT-2010-366-CESTAT    merely because there was non accounting of goods, penalty was technical and inference of clandestine removal was not called for-AIT-2010-365-HC  ITAT rules provision for doubtful debts and provision for standard debts are to be taken into consideration for computation of book profit u/s. 115JB of the IT Act-AIT-2010-361-ITAT    HC rules slitting of aluminum foils into customized width, mounting the same on the printing machine and thereafter printing the necessary text thereon is covered for 80IB benefit as it  falls within the ambit of the term “produce”-AIT-2010-363-HC    Definitive Anti-dumping duty imposed on imports of Coumarin, originating in, or exported from China-Customs Tariff Notification No. 82   Special Bench of ITAT Ruling-where a forward contract is entered into by the assessee to sell the foreign currency at an agreed price at a future date falling beyond the last date of accounting period, the loss is incurred to the assessee on account of evaluation of the contract on the last date of the accounting period i.e. before the date of maturity of the forward contract-AIT-2010-355-ITAT-SB       
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Posting orders of Customs and Central Excise Commissioners

 

The following transfers and postings of officers in the grade of the Commissioner of Customs and Central Excise have been ordered vide order no. 122/2009 dated June 10, 2009:

 

S. No

Name of Officer &

Date of Birth

 

Transferred From

 

Transferred to

 

1.

A. K. Agarwal

 

04.03.1954

 

UOP to Cochin CX(A-I)

Chennai Airport & ACC (A)

 

 

2.

A. K. Chaturvedi

 

31.01.1951

 

On promotion

 

Patna CX(A)

 

3.

A. N. Sharma

 

05.01.1955

 

Delhi CX-III(A)

 

 

Mumbai CX-III

 

4.

Alok Shukla

 

01.01.1965

 

On promotion

 

Audit, Chennai

 

5.

Alok Tiwari

 

03.08.1962

 

On promotion

 

(currently on Deputation)

 

Tuticorin Cus(P)

 

6.

Anil Kumar Mehra

 

31.10.1956

 

Ludhiana CX

 

 

Chandigarh CX-II(A)

 

7.

Anup Kumar Srivastava (Dr)

 

14.05.1960

UOP to Meerut CX-II(A)

Meerut CX-II

 

8.

Birendra Kumar Singh (02.06.1952)

 

UOP to Audit, Delhi

CESTAT, Delhi

9.

Chandrahas Mathur

 

15.10.1951

 

UOP to Goa CX(A)

Retention in Goa CX till 31.08.2009

 

10.

Charanjit Singh

 

07.07.1955

 

DGICCE, Delhi

 

Ludhiana CX

 

 

11.

Chitrang Dube

 

05.10.1953

 

UOP to CESTAT,

 

Delhi

Allahabad CX (A)

 

 

12.

Deepak Kumar

 

13.04.1950

 

On promotion

 

Valuation, Mumbai

 

13.

Inder Singh

 

01.03.1954

 

UOP to Bangalore CX-II(A)

Bangalore CX-II(Adj)

 

14.

Indrajit Das Gupta

 

14.07.1955

 

UOP to Ahmedabad CX-III

Mysore CX

 

15.

J. S. Luthra

 

19.09.1949

 

On promotion

 

Surat CX-II

 

16.

Jayant Misra

 

26.01.1957

 

UOP to Amritsar Customs

Service Tax Adjudication, Delhi (Post to be diverted from DGICCE, Chennai)

 

17.

Mallika Arya (Ms.)

 

28.04.1963

 

On promotion

 

(currently on Deputation)

 

Delhi CX-III(A)

 

18.

Praveen Jain

 

07.02.1958

 

UOP to Indore CX-I(A)

Audit, Delhi

 

19.

R. K. Vig

 

28.04.1950

 

On promotion

 

CESTAT, Mumbai

 

20.

Raj Pal Sharma

 

08.03.1959

 

UOP to Patna Cus (P)

Ahmedabad CX-III

 

21.

Ranjit Singh

 

15.03.1952

 

UOP to Meerut CX-II

Amritsar Customs

 

22.

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