Jurisprudentiol – Tuesday's cases

By Vijay Kumar

Legal Corner Icon — the image was hosted by the publisher and was not captured.Customs

Collector of Customs (Preventive), not a "proper officer" to issue show cause notice for re- assessment under Section 28: – Supreme Court

IT is only the officers of customs, who are assigned the functions of assessment, which of course, would include re-assessment, working under the jurisdictional Collectorate within whose jurisdiction the bills of entry or baggage declarations had been filed and the consignments had been cleared for home consumption, will have the jurisdiction to issue notice under Section 28 of the Act.

Income Tax

Sec 10A - Whether expenses incurred on telecommunication charges attributable to delivery of computer software outside India but not actually incurred are also to be reduced from export turnover - YES, says ITAT

THE issues before the Tribunal is - Whether expenses incurred on telecommunication charges which are attributable to the delivery of articles or things or computer software outside India but are not actually incurred for delivery of computer software outside India are also to be reduced from the export turnover and whether expenses incurred by the assessee in foreign soils for onsite development are rightly excluded by the AO from the export turnover. And the Tribunal's answer is YES.

Central Excise

Captive Consumption - NCCD payable when there was no specific exemption - Revenue neutrality is not a ground for not paying duty: CESTAT

DURING the relevant period NCCD was not specifically exempted for captive consumption; There is no such provision in the Central Excise Act that in respect of goods cleared for captive consumption when the CENVAT credit of duty paid on such goods is available, no duty is required to be paid in such cases.

See our columns Tomorrow for the Judgements