TIOL-DDT 2088 · the untouched capture
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<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong></font></strong></font></strong></font></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=17063"><img src="http://www.taxindiaonline.com/RC2/image/stories/limca_book2013.jpg" alt="DDT in Limca Book of Records" width="175" height="120" hspace="5" border="0" align="right"></a></font></strong></font></strong></font></strong></font></strong></font></strong></font><font color="#663399" size="3">TIOL-DDT 2088</font><br>
18.04.2013<br>
Thursday</strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">ST-3
for October, 2012 to March, 2013 - Last date a week away? will CBEC extend?</font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> return filing date for ST-3 for the period July, 2012 to September, 2012, as informed through this column earlier stands at 30th April, 2013. [See Order no.<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=40&filename=notification/servicetax/2013/order_13_02.htm" target="_blank"> <strong>2/2013-ST</strong></a> dated 12.04.2013]</font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Now, we are getting phone calls asking whether the last date of filing returns for the period <strong>October, 2012 to March, 2013 is 25th April, 2013</strong> or whether there would be any extension of this date. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">We are unable to satisfy their query but feel that this '<strong><font color="#FF0000">NEW</font></strong>'<em><strong> blinker </strong></em>on the aces website should be an indication -</font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0" bordercolor="#FFFF00" bgcolor="#FFFF00">
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<td><strong><font color="#FF0000" size="2" face="Verdana, Arial, Helvetica, sans-serif">NEW -</font></strong></td>
<td><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> 6. The exact date of the availability of the ST 3 return in ACES for the period October, 2012 March, 2013 will be announced later. </font></strong></td>
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</table>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I called up the help desk of a Service Tax Commissionerate and asked them "what is the last date for filing the return for the period October, 2012 to March, 2013. The officer there told me that it would be announced soon. But I said as per the Rules, it has to be 25th April. He said, "rule is okay sir, but you can file a return only if ACES accepts it" </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Board should give a clarification and assure the assessees not to worry. </font></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">RTI
- Confidential Report of CESTAT Member need not be given </font></strong></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> Supreme Court dismissed the appeal by RK Jain, editor of ELT, against the Delhi High Court order in <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2012/2012-TIOL-300-HC-DEL-RTI.htm" target="_blank"><font size="1">2012-TIOL-300-HC-DEL-RTI</font></a></strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">RK Jain, the appellant filed an application to Central Public Information Officer under Section 6 of the Right to Information Act, 2005 on 7th October, 2009 seeking the copies of all note sheets and correspondence pages of file relating to Ms.Jyoti Balasundram, Member/CESTAT. The Under Secretary, who is the CPIO denied the information. On an appeal under Section 19 of the RTI Act, the Director (Headquarters) and Appellate Authority by its order dated 18th December, 2009 disallowed the same citing same ground as cited by the CPIO. Even a further appeal to the CIC was not fruitful and the appellant took the matter in writ to the Delhi High Court which was rejected by a Single Judge <strong><font size="1">(<a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2011/2011-TIOL-819-HC-DEL-RTI.htm">2011-TIOL-819-HC-DEL- RTI</a>)</font></strong>. The appeal to a Division Bench was also rejected <strong><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=51&filename=legal/hc/2012/2012-TIOL-300-HC-DEL-RTI.htm" target="_blank"><font size="1">(2012-TIOL-300-HC-DEL-RTI)</font></a></strong> It is against this decision that the appellant approached the Supreme Court, but the Supreme Court also rejected his plea. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODc4MTc=" target="_blank">2013- TIOL-23-SC-RTI </a></font></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">No Entertainment Tax on DTH - Levy of ST not an issue </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THIS</strong> is an issue under the Madhya Pradesh Entertainment Duty and Advertisements Tax Act, 1936 for the period from May 5, 2008 to April 1, 2011. Under the Act, the charge or levy of tax is attracted only if an entertainment takes place in a specified place or locations and persons are admitted to the place on payment of a charge to the proprietor providing the entertainment. The Supreme Court held that the 1936 Act does not cover the DTH operations and so need not go to the other submissions regarding the legislative competence of the statute legislature to impose tax on DTH operation as it was a notified service chargeable to service tax under the Finance Act, 1994. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODc4MTY=" target="_blank">2013-TIOL-22-SC-ST</a></font></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">V S Rama Devi begins a new journey </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/Rama_Devi.jpg" alt="Legal Corner Icon" width="254" height="369" hspace="5" border="0" align="left"><strong>AGE</strong> cannot wither nor custom stale her infinite beauty - at seventy! The first woman to join the drafting section of the Law Ministry of the Government of India (<strong>for that matter the first woman draftsperson anywhere in the world</strong>), the first woman Secretary General of the Rajya Sabha, the <strong>first woman Chief Election Commissioner of India</strong>, the first woman Governor of Karnataka,<strong> one of the first two women Members of CEGAT</strong>. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">I had introduced her thus to Netizens on a Monday morning in a Special Column of Taxindiaonline.com <em>"<strong><a href="http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=660%20" target="_blank">Rendezvous with V S Rama Devi</a></strong>".</em> </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">It is a strange coincidence that exactly nine years hence I write an obituary about this humble and learned woman who had many a first to her credit. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">V S Rama Devi passed away yesterday at 79. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">What can I say except, that the country has lost a great human being and she has left a void, which would be difficult to fill. After I interviewed her nine years ago, we became good friends and after every budget, she would call me and ask about the highlights of the budget. One day I got a call from her, "join me for lunch tomorrow - I have Sudha Narayana Murthy with me". This was a cryptic lunch invitation I cannot forget in life. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">She usually avoided the media but on that day nine years ago we were fortunate to talk to her and listen to her for almost four hours like small children listening to stories retold by our grandmother. Never did she felt uneasy answering our questions and we could feel the warmth and caring she exuded. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Probably the Almighty wanted her services as a draftsperson and so called her to <strong>HIS</strong> abode. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">May her soul rest in peace and may He give the strength to her family to bear the loss. </font></p>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The holy Bhagvad Gita says -</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em><font color="#FF0000">vaasaamsi jeernaani yathaa vihaaya navaani gr.hnaathi naro' paraani | <br>
thathaa sareeraani vihaaya jeernany-anyaani samyaathi navaani de'hi || </font></em></font></p>
<blockquote>
<p align="center"><em><font size="2" face="Verdana, Arial, Helvetica, sans-serif">"As a man casts off worn-out garments and puts on new ones, so the embodied soul casts off the worn-out body and enters other new ones." </font></em></p>
</blockquote>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Please see </font></strong></p>
<blockquote>
<p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>1. <a href="https://www.youtube.com/watch?v=8b3KsQ521q4">https://www.youtube.com/watch?v=8b3KsQ521q4 </a></strong></font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2. <a href="https://www.youtube.com/watch?v=dF6w4xqxnIs">https://www.youtube.com/watch?v=dF6w4xqxnIs </a></font></strong></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">3. <a href="https://www.youtube.com/watch?v=LwElFiA514c">https://www.youtube.com/watch?v=LwElFiA514c </a></font></strong></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">4. <a href="https://www.youtube.com/watch?v=UivEHaqz-ec">https://www.youtube.com/watch?v=UivEHaqz-ec </a></font></strong></p>
</blockquote>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Fumigation of export containers is an Input Service </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> was a "small" issue before the Single Member Bench and hence the appeal itself was taken up by dispensing with the pre-deposit requirements. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">CENVAT credit taken of Service Tax of Rs.54,684/- was denied to the appellant by the lower authorities. This was the credit taken by them on 'fumigation services'. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 'small' delay of 11 days in filing the appeal was condoned by the Bench. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The 'fumigation service' was employed by the assessee, a manufacturer of steel wires, for fumigation of export containers at the time of packing in the factory premises. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The appellant submitted that they are required to do 'fumigation' as per the requirement of the international regulation for packing prepared by "International Plant Protection Convention". It is further mentioned that fumigation services incurred are in the nature of packing expenses and since packing expenses are permitted for credit of tax under the CENVAT Credit Rules, credit is allowable. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Revenue representative submitted the usual - that as fumigation expenses are not a part of final product input Service Tax cannot be allowed. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Bench agreed with the submission of the appellant and allowed the appeal. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">DDT adds</font></strong> - The International Plant Protection Convention (IPPC) is an international treaty organization that aims to secure coordinated, effective action to prevent and to control the introduction and spread of pests of plants and plant products. The convention also covers research materials, biological control organisms, germplasm banks, containment facilities, food aid, emergency aid and anything else that can act as a vector for the spread of plant pests - for example, <strong>containers</strong>, packaging materials, soil, vehicles, vessels and machinery. </font></p>
<p><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">See <font size="1"><a href="http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=ODc4MTU=" target="_blank">2013-TIOL-624-CESTAT-MUM </a></font></font></strong></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs - Tariff Values of Gold & Silver plummet </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>IT</strong> was only two days ago that the Central Government reduced the Tariff Values of Gold and Silver. Reflecting the market sentiments, the Government has now again reduced the Tariff values of Gold and Silver by a significant factor. They now stand as below - </font></p>
<table width="90%" border="1" align="center" cellpadding="3" cellspacing="0">
<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">S. No. </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Chapter/ heading/ sub-heading/tariff item </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Description of goods </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff value (US $)<br>
</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#FFFF00" span="span">Earlier</font></strong></p>
</td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Tariff Value (US $) <br>
</font></strong><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif" style="background-color:#00FFFF" span="span">Now</font></strong></p>
</td>
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<tr>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(1) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(2) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(3) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
<td valign="top"><p align="center"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">(4) </font></strong></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">1 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Gold, in any form, in respect of which the benefit of entries at serial number 321 and 323 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">499 per 10 grams </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">449</font></strong> per 10 grams </font></p></td>
</tr>
<tr>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">2 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">71 or 98 </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Silver, in any form, in respect of which the benefit of entries at serial number 322 and 324 of the Notification No. 12/2012-Customs dated 17.03.2012 is availed </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif">890 per kilogram" </font></p></td>
<td valign="top"><p><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#FF0000">762</font></strong> per kilogram </font></p></td>
</tr>
</table>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">The Tariff values of various Palm oils, Palmolein, Brass Scrap & Poppy seeds remain unchanged. </font></p>
<p><a href="http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=24&filename=notification/custom/2013/cnt13_039.htm" target="_blank"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Notification 39/2013-Cus (N.T) dated 17th April, 2013.</font></strong></a></p>
<p align="center"><strong><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif">Europe needs a good compass </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DIRECTOR</strong>-General Pascal Lamy of the WTO, in a speech to the Institute of International and European Affairs in Dublin, Ireland, yesterday, said that "the best way to sail through the crisis is to use a good compass - the name of the European compass must be 'confidence'… Confidence that Europe has the strength to sail in an ever more globalized world". </font></p>
<p align="center"><font color="#006600" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>DDT Cartoon</strong></font></p>
<p align="center"><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_car_2088.jpg" alt="Legal Corner Icon" width="400" height="451" hspace="5" border="0" align="center"></strong></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><br>
</font></p>
<p align="center"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong><font color="#006600">Jurispruden</font><font color="#FF6633" size="5">tiol</font><font color="#006600"> - Monday's cases</font></strong></font></strong></font></p>
<p><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif"><img src="http://www.taxindiaonline.com/RC2/image/stories/ddt_hammer.jpg" alt="Legal Corner Icon" width="100" height="84" hspace="5" border="0" align="left">Service Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Citi Bank group has entrusted the processing of banking transactions electronically to appellant - since computerized data processing is specifically excluded from scope of BAS, question of confirmation of demand under BAS<em> prima facie</em> does not arise: CESTAT </font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> appellants are engaged in providing various services to M/s Citi Bank and allied entities in India and abroad. They undertook collection and sales services, call center services and computerized data processing services for the client. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">On the collection and sales services they have been discharging service tax liability under 'Business Auxiliary Services (BAS)' w.e.f 01/07/2003 and on call center services they have been discharging service tax liability under BAS w.e.f 01/03/2006 as the said service was exempt prior to 01/03/2006. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">In respect of computerized data processing services, they have been discharging service tax under the category of 'Business Support Services' w.e.f 01/05/2006 when the said service was brought under tax net. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Income Tax </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Whether any TDS obligation arises on interest payable on ECB when same has been exempted by CBDT - NO: ITAT</font></strong></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><strong>THE</strong> issues before the Bench are - Whether expenditure originally shown as Capital Work in Progress can be later claimed as revenue expenditure for income tax purposes upon commencement of the commercial production; Whether any question of TDS liability on interest payable on External Commercial Borrowing can arise, although when the same has been specifically exempted by CBDT u/s 10(15)(iv)(c); Whether when the deployment of the funds borrowed has been already verified by the Department at the time of granting the exemption, the exemption granted u/s 10(15)(iv)(c) continues to apply and Whether when there is no question of TDS liability, section 40(a)(i) has no application. And the verdict goes in favour of the assessee. </font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">Customs </font></strong></p>
<p align="justify"><strong><font color="#FF6633" size="2" face="Verdana, Arial, Helvetica, sans-serif">Self propelled tug imported for petroleum operations and necessary certificate obtained from Ministry - Tug was used for salvage operations for 22 days due to an oil spill resulting from collision between two vessels in Mumbai port - benefit of notification cannot <em>prima facie</em> be denied on ground that there has been an alleged violation of condition - Pre-deposit waived and stay granted: CESTAT</font></strong></p>
<p align="justify"><strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif"><em>WHAT is more important </em></font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"></font></strong><font size="2" face="Verdana, Arial, Helvetica, sans-serif">- containing the oil spill which had resulted in the Mumbai Port operations coming to a standstill or debating whether this would amount to violating the conditions of exemption notification under which the Tug was imported?</font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">For the appellant, it was the first option but for the Customs authorities it was the second one. </font></p>
<p align="justify"><font size="2" face="Verdana, Arial, Helvetica, sans-serif">Read further-</font></p>
<p align="justify"><strong><font color="#663399" size="2" face="Verdana, Arial, Helvetica, sans-serif">See our Columns Monday for the judgements</font></strong></p>
<p align="justify"><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Tomorrow is a holiday on account of <em><strong>Ram Navami</strong></em></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Until Monday with more <strong>DDT</strong></font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Have a nice extended weekend.</font></p>
<p><font color="#FF6666" size="2" face="Verdana, Arial, Helvetica, sans-serif">Mail your comments to</font><font size="2" face="Verdana, Arial, Helvetica, sans-serif"> <a href="mailto:vijaywrite@taxindiaonline.com"><strong>vijaywrite@taxindiaonline.com </strong></a></font></p>
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