Held: ICES do not have any functionality for payment of Customs duties on a Bill of Entry after giving Out-of-Charge (OOC) to the goods, except in the case of provisional assessments. Any duty to be paid subsequent to the OOC is to be paid thorough a TR-6 challan. This TR-6 challan is not a prescribed document for the purpose of availing ITC by a registered person. The only recourse, therefore,&.....

Held: Under the Customs Act or the rules made thereunder, and we find that a TR-6 challan is a document prescribed under the 'Treasury Rules of the Central Government', under which any person can pay money into the treasury or Bank on Government Account. We further observe that as far as the taxation law including the Customs Act, 1962 is concerned, it is nothing but a tool to transfer money to Gover.....

Held: as far as Bill of Entry is concerned, it is specifically provided for in clause (d) as, "a bill of entry or any similar document". The phrase 'or any similar document' in the said legal provision, makes it more accommodative with a broader connotation. However, it is to be noted that the said clause brings in a clear-cut restriction to the effect that the said document should be 'pres.....

Held: It could be seen from the Sub-rule (3) to Rule 36 of the CGST/TNGST Rules, 2107 discusses about a situation where the tax is required to be paid in pursuance of an order by way of confirming a demand on account of fraud, willful misstatement or suppression of facts. Whercas, in the instant case, it is quite clear that the differential tax of customs and IGST paid by the applicant is a .....