K, received excise satish gupta forex and interest subsidy, etc which it claimed to be a capital receipt. Such incentives, designed to achieve a public purpose, cannot, by any stretch of reasoning, be construed as production or operational incentives for the benefit of assesses alone.
The fact that the incentives were available only after commencement of commercial production cannot be viewed in isolation. Court had no power to condone the delay by taking recourse to s. The case was a classic one of change of opinion. The question whether a subsidy is capital or revenue depends on the facts of the case. Maersk Co Ltd as agent of Mr. Notify me of follow-up comments by email.
Notify me of new posts by email. Skaps Industries India Pvt Ltd vs. Customs and Central Excise departments come under revenue department of ministry of finance. Central Board of Excise and customs have a chairman and half a dozen members.
There are around 6 customs collectorates and around 34 central excise collectorates in India. Additional collectors and assistant collectors are the assists to a collector who is the head to each collectorate. For detecting concealment of goods, monitoring trade, movement, marketing of goods. The customs and central excise department has wings prevention and appraisal that work under the rank of assistant commissioner. Posted as senior superintendents, Officers of customs and central excise services are appointed through UPSC examination. Appraisers in customs are those who missed the examination by few marks. State Public Service Commission Allied Services Examination gives state level jobs in customs and Excise.
Employment Exchange sponsors the names for the vacancies for the posts of constables. At least Seventh standard examination must be passed for this post. 5 cms height and chest 81 cms is required. 30 minutes are given to candidates to cycle 8 kms and 15 minutes to walk 1600 meters. Written test is taken for selection.