Author: admin_gst

Provisional bank attachment lifted when petitioner offers immovable property security worth at least Rs.2.07 crore; DRC-23 release required
Case-Laws
GST
HC ordered that the provisional attachment of the Petitioner's bank accounts be lifted upon the Petitioner furnishing immovable property as security valued at or above Rs.2.07 crores, the quantum being sufficient to protect the revenue's interest given the demand. Upon such offer of security, the Respondents must release the attachment by issuing Form GST DRC-23 or any other appropriate instrument within the prescribed timeline and act consistently with the communication dated 30 September 2025. The Petitioner's submissions regarding the adequacy of the immovable property security were accepted. The petition is disposed of accordingly.
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Order nullified; refund of Rs. 2,58,700 ordered after GST exemption under Entry No.12, Central Tax Notification No.12/2017
Case-Laws
GST
The HC quashed the impugned order directing the petitioner to pay alleged deficit stamp duty and penalty, finding the respondent's determination misconceived insofar as renting/leasing of a residential dwelling is exempt from GST under Entry No. 12 of Central Tax Notification No. 12/2017. The court held the petitioner's challenge meritorious, declared the impugned order dated 19.10.2020 void, and directed the respondent to refund Rs. 2,58,700 (comprising deficit stamp duty and penalty) to the petitioner within six weeks. Costs not expressly awarded. The petition is disposed of.
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No GST benefit or rate reduction found for three projects; Section 171 CGST not attracted after DGAP report verification
Case-Laws
GST
The AT held that, following consideration of the DGAP report and documentary verification, the DGAP's methodology for apportioning ITC to project costs was appropriate and captured the economic effect of GST implementation. The Tribunal found that no reduction in GST rate nor incremental benefit of Input Tax Credit accrued to the Respondent in respect of the three impugned projects; accordingly, the requirements of Section 171 of the CGST Act are not attracted. Proceedings against the Respondent in relation to those projects were dismissed and the application disposed of.
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Petitioner allowed to file appeal under s.107 against January 26, 2025 order despite payment under s.74(9); limitation not barred
Case-Laws
GST
HC dismissed the writ by permitting the Petitioner, who had already paid the penalty levied under s.74(9) of the respective GST enactments, to challenge the impugned order dated 26.01.2025 before the Appellate Authority under s.107 within thirty days from receipt of this judgment. The Appellate Authority is directed to admit and decide the appeal on merits after hearing the Petitioner, explicitly without raising the bar of limitation by virtue of prior payment. No estoppel arises from payment to preclude appellate adjudication. The writ is disposed of, subject to the foregoing liberty to pursue statutory appeal.
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Advance ruling allows input tax credit on capital goods and services for transmission works, subject to s.18(6) reversal
Case-Laws
GST
AAR holds that the applicant is entitled to claim input tax credit on capital goods and related services comprising underground cables, electrical equipment, supervision and installation services procured for transmission of electricity from a distribution utility's power station to the factory premises located outside the factory. The AAR accepted that the applicant satisfied the statutory prerequisites under s.16 (tax invoice, receipt of goods/services, tax paid, return filing) and found no contractual indicia that ownership vested in the distribution utility. The assets were capitalised and treated as enabling capital assets; the applicant undertook to reverse ITC under s.18(6) if ownership transfers. Consequently, ITC claim is allowed.
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Transfer of specific construction unit as going concern (SAC 997119) attracts 18% GST but exempt under Notification No.12/2017-CT (Entry No.2)
Case-Laws
GST
The AAR concluded that the proposed transfer of the specific construction-unit by the Applicant to the Transferee constitutes a transfer of a business/going concern rather than addressing the undefined concept of “slump sale.” The supply, when characterized as a going concern, falls under SAC 997119 and ordinarily attracts GST at 18%, but is exempt under Notification No.12/2017-CT (Rate) (Entry No.2) because it is a transfer of a going concern as a whole/an independent part. No successive transfers undermine exemption eligibility. Contractual performance obligations and surety to the municipal authority remain enforceable and civil/contractual penalties may arise for any post-transfer non-performance.
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Assam govt to donate GST from Zubeen Garg's last film to his foundation
GST
Dated:- 29-10-2025
PTI
Guwahati, Oct 29 (PTI) The Assam government will hand over the stateÂ’s share of Goods and Services Tax (GST) from the upcoming Assamese film 'Roi Roi Binale', the last movie of Zubeen Garg, to a foundation set up by the singer for the welfare of the underprivileged.
Addressing a press conference after the cabinet meeting, Chief Minister Himanta Biswa Sarma said there is no entertainment tax on films screened in the state and so there is no question of waiving it as requested by a section of society.
“The state government will exclusively handover its share of the GST realised from the movie to the Kalaguru Artiste Foundation to s

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ra Integrated Flood and Riverbank Erosion Risk Management Project'.
It will be executed through Flood and River Erosion Management Agency of Assam as the project management unit and Water Resources Department and Assam Agroforestry Development Board (AADB) as project implementation units.
“The project will cover 76 km of anti-erosion works, 33 km of embankment work and 17.72 km of pro-siltation works covering around 13 districts. Together both the phases include around 250 km of intervention on Brahmaputra river banks, covering almost 20 per cent of riverbank reach within Assam,” he added.
Sarma said in order to ensure legal recognition and protection of the rights of Moran and Matak communities, the state cabinet has approved the settle

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Tax authority fixes officer designations and monetary limits for issuing show-cause notices/orders under Sections 74A, 75(2), 122; Rule 142(1A).
Circulars
GST
The tax authority assigns specific officer designations as proper officers for Sections 74A, 75(2), 122 of the CGST Act and Rule 142(1A), setting hierarchical monetary limits for issuance of show-cause notices and orders (Superintendent, Deputy/Assistant Commissioner, Additional/Joint Commissioner) and clarifies aggregation rules where central and integrated tax/penalty demands combine. Procedures for statements after notices, corrigenda when subsequent demands exceed original officer limits, and that the adjudicating officer for matters remitted by appellate fora under Section 75(2) is the original adjudicating authority are prescribed; authorities are directed to publicize the circular and report implementation difficulties.
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The accused denied bail over alleged GST credential misuse to commit Rs.1,09,11,404 fraud involving multiple proprietorships; investigation to continue
Case-Laws
GST
The HC refused bail to the accused, holding that prima facie evidence indicates misuse of the complainant's GST credentials to effect fraudulent transactions totalling Rs. 1,09,11,404 via multiple proprietorships, and that multiple persons appear implicated, necessitating further investigation. The court found the arrest and transit remand procedures to have been lawfully completed, rejecting contention of procedural illegality. The HC further held that because the offence is cognizable and preliminary enquiry would only serve limited purpose of ascertaining cognizability, the accused is not entitled to bail at this stage. Accordingly, the bail application is dismissed and disposed of.
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Second show-cause notice upheld where prior demand confirmed but parallel proceedings barred only if identical liability and facts
Case-Laws
GST
The HC refused relief and dismissed the petition, upholding scope for a second show-cause notice where an earlier O-O had confirmed demand based on discrepancies between GSTR-7 and the petitioner's GSTR-1/GSTR-3B for 2018-19. The court applied the twofold test for “same subject matter”: whether an authority has already proceeded on an identical liability on the same facts, and whether the demand or relief sought is identical. It held that parallel proceedings by distinct tax administrations are impermissible only when both limbs are satisfied; distinct infractions concerning similar liabilities do not attract the statutory bar. The petitioner was directed to substantiate its case in light of the higher court's guidance; petition disposed.
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Invocation of s.161 confirming tax, interest and penalty breached natural justice by denying in-person hearing; deposit condition ordered
Case-Laws
GST
The HC held that the respondent's invocation of jurisdiction under s.161 of the GST enactments confirming tax, interest and penalty violated the principles of natural justice because the petitioner was not heard in person prior to the impugned order dated 23.08.2024, notwithstanding a written reply filed on 16.08.2024. The court nevertheless found that the petitioner had protracted litigation by invoking s.161 beyond its narrow remit to correct apparent errors on the face of the record. The petition was disposed of on condition that the petitioner deposit 100% of the disputed tax amounting to Rs. 11,33,488 within 30 days of receipt of the order.
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Order quashed and case remanded for fresh GST adjudication after failure to consider no-consideration defense and circulars
Case-Laws
GST
The HC set aside the impugned order assessing GST on the supply of a corporate guarantee furnished by the petitioner to a related entity, finding the assessing officer failed to consider the petitioner's contention that no consideration was received and that applicable circulars applied. The court held non-consideration of a defense renders an administrative order vulnerable. The matter is remitted to the respondent for fresh adjudication; the respondent is directed to consider all contentions raised by the petitioner in its reply and to pass a fresh order on merits and in accordance with law. The petition is allowed by way of remand.
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Petitioners ordered to cooperate with GST investigation into alleged fake-invoice ITC claims; authorities to pause coercive action
Case-Laws
GST
HC directed petitioners to appear before investigating officers of the O/o. Director General, GST Intelligence, Raipur on 28 Oct 2025 and thereafter as required for inquiry into alleged fraudulent Input Tax Credit claims based on suspected fake invoices. The court ordered that, subject to petitioners' cooperation in the investigation, the Central GST Authority shall refrain from instituting coercive action against the petitioners in respect of two specified supplier firms. The respondent authorities were directed to adjudicate the objections filed by the petitioners expeditiously by passing a reasoned, speaking order in accordance with law. The petition was disposed of.
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Petitions dismissed for lack of maintainability for failing to exhaust statutory remedies on GST assessment under JDA; liberty to appeal
Case-Laws
GST
The HC dismissed the petitions for lack of maintainability, holding that petitioners failed to justify bypassing the statutory requirement to exhaust alternative remedies against assessment orders and had falsely averred the absence of any effective remedy. The Court observed that GST liability under Joint Development Agreements raises fact-intensive issues-requiring examination of the agreement terms and factual matrix-which are appropriately determined by the appellate authorities under the Act. No breach of natural justice was alleged. Relying on established precedents concerning exhaustion of remedies, the Court declined to entertain the writ petitions but granted petitioners liberty to institute statutory appeals against the impugned assessment orders.
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Order under u/s 73 quashed for breach of natural justice; matter remitted for fresh assessment in accordance with law
Case-Laws
GST
HC quashed the impugned order passed u/s 73 of the TNGST and CGST Acts, 2017, holding that the assessment/order violated principles of natural justice. The Petitioner had received only notices in Form GST ASMT-10 and DRC-01A dated 16.10.2024 and filed substantive responses on 10.12.2024 and 21.01.2025; copies of the DRC-01 dated 16.11.2024 were not uploaded, depriving the Petitioner of an opportunity to reply to material allegations. Consequently, the HC set aside the impugned order and remitted the matter to the Respondent to decide afresh on merits and in accordance with law expeditiously. Petition disposed of.
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Order quashed; matter remitted to re-determine reduced penalty under section 47(2) for late GSTR-9 under section 44(2) and Rule 80(1A)
Case-Laws
GST
The HC quashed the impugned order dated 10.02.2025 and remitted the matter to the respondent with directions to pass a fresh order levying a reduced penalty under section 47(2) after issuing due notice to the petitioner. The court observed the petitioner failed to furnish the annual return (GSTR-9) for FY 2020-21 beyond the statutory window under section 44(2) and Rule 80(1A), but treated the late-fee/demand under section 47(2) as venial, noting the petitioner's willingness to file the return. The petition is disposed of with the respondent directed to re-determine penalty quantum consistent with these observations.
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No anti-profiteering liability under Section 171 CGST Act where no GST rate reduction or ITC benefit arose for projects
Case-Laws
GST
The AT affirmed that, following review of the DGAP report and hearing, no reduction in GST rate nor accrual of benefit from Input Tax Credit arose in respect of the respondent's projects “Gurgaon Hills” and “Grand Hyatt Gurgaon Residences,” and therefore no anti-profiteering liability under Section 171 of the CGST Act, 2017 attached. Consequently, the AT held that the statutory requirement to pass on benefit of rate reduction or ITC was not triggered and ordered disposal of the proceedings against the respondent. The AT directed supply of the order to the respondent and the concerned Commissioner CGST/SGST for administrative action.
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Rejection of s.161 application sustained and s.73 challenge dismissed; respondent to pass fresh order upon compliance
Case-Laws
GST
HC upheld the rejection of the s.161 application and dismissed the challenge to the orders under s.73 of the respective GST enactments insofar as the impugned order dated 25.02.2025 is found to be a detailed adjudicatory determination not warranting exercise of s.161 remedial jurisdiction. The court held that the s.161 rejection is sustainable. The Respondent is directed to pass a fresh order thereafter, conditioned upon the Petitioner's compliance with the stipulated requirements imposed by the Respondent. The writ petition is disposed of accordingly, with no further interference in the impugned assessment order absent such compliance.
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Provisional bank account attachment under Section 83 CGST upheld; officer's authority validated, fresh objections allowed with reasons in two weeks
Case-Laws
GST
HC held that the impugned provisional attachment of the Petitioner's bank accounts was valid insofar as the exercising officer is concerned: Notification No. 14/2017 dated 1 July 2017 accords the rank of Principal Commissioner, GST to the Principal Additional Director General, DGGI, thereby conferring competence under section 83, CGST Act, 2017 to issue provisional attachments. The Petitioner's challenge to the officer's authority was rejected as unsustainable. The HC nevertheless permitted the Petitioner to file fresh objections to the provisional attachment; upon such filing the authority must communicate its reasons for the attachment to the Petitioner within two weeks. Petition dismissed as disposed.
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SEZ unit entitled to refund of unutilised IGST credit under s.54 CGST Act; appellate order quashed
Case-Laws
GST
The HC allowed the petition and quashed the impugned appellate order, holding the petitioner-a SEZ unit-entitled to refund of unutilized IGST credit in the Electronic Credit Ledger under s.54 of the CGST Act. The Court affirmed that the input service distributor concept permits recognition of input tax credit on services received for zero-rated supplies, and applied controlling HC precedent which remains operative and unstayed. Consequently, respondents were directed to process the petitioner's refund claim forthwith. The writ succeeds, the appellate order dated 18.02.2025 is set aside, and relief is granted to effect reimbursement of the unutilized IGST credit.
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Industrial output growth remains steady at 4 pc in Sep on manufacturing boost, GST rate cuts
GST
Dated:- 28-10-2025
PTI
New Delhi, Oct 28 (PTI) India's industrial production growth remained steady at 4 per cent in September this year due to the good performance of the manufacturing sector buoyed by GST rationalisation and festive demand, according to official data released on Tuesday.
The factory output, measured in terms of the Index of Industrial Production (IIP), had expanded by 3.2 per cent in September 2024.
The National Statistics Office (NSO) revised the industrial production growth to 4.1 per cent for August 2025 from the provisional estimate of 4 per cent released last month.
Commenting on the IIP data, Aditi Naya

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ction rose by 3.1 per cent in September 2025 against 0.5 per cent expansion in the year-ago period.
During the April-September period (H1) of FY26, the country's industrial production grew by 3 per cent compared to 4.1 per cent in the first half of 2024-25.
Within the manufacturing sector, 13 of 23 industry groups recorded positive growth in September 2025 compared with September 2024.
As per the use-based classification, the capital goods segment grew 4.7 per cent in September 2025, up from 3.5 per cent in the year-ago period.
Consumer durables (or white goods production) growth accelerated to 10.2 per cent during the reporting month from 6.3 per cent growth in September 2024.
In September 2025, consumer non-durables output decli

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GST relief fuels IndiaÂ’s car upgrade wave, EV optimism, says study
GST
Dated:- 28-10-2025
PTI
Mumbai, Oct 28 (PTI) While GST reductions on cars fueled a rebound in sales in the festive season, around 80 per cent of buyers surveyed used the tax relief to switch to a higher model, better brand, or premium add-ons, rather than saving the difference, a study has found.
The study by consumer-intelligence and market-research platform SmyttenPulse AI stated that SUVs remain the popular choice for buyers, while environmental consciousness is driving a sharp rise in EV consideration despite infrastructure gaps.
The ‘Post GST Car Buying Behaviour trends’ study was conducted among more than 5,000 people in October 2025 across Tier 1, 2

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DO letter on new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Government of India
Ministry of Finance
Department of Revenue
Central Board of Indirect. Taxes and Customs
North Block, New Delhi-110001
Tel. : +91-11-23094742
E-mail : gst-cbec@gov.in
gaurav.singh80@nic.in
D.O No.CBIC-190341/168/2025-TRU
Dated 24th October 2025
Madam/Sir,
Currently, the effective customs duty rates operate either through the First Schedule to the Customs Tariff Act, 1975 or through exemption notifications issued under Section 25(1) of the Customs Act which empowers the Central Government to grant partial or full exemption either conditionally or unconditionally. Apart from notification

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in the Annexure.
3. The consequential changes have been notified as under:
Principal notification
Amending notification
8/2020-Customs dated 2.2.2020, 11/2018-Customs dated 2.2.2018, 11/2021-Customs dated 1.2.2021 and 52/2017- Customs dated 30.6.2017
44/2025-Customs dated 24.10.2025
26/2018-Central Tax (Rate) dated 31.12.2018
18/2025-Central Tax (Rate) dated 24.10.2025
26/2018-Union Territory Tax (Rate) dated 31.12.2018
18/2025-Union Territory Tax (Rate) dated 24.10.2025
27/2018-Integrated Tax (Rate) dated 31.12. 2018
18/2025-Integrated Tax (Rate) dated 24.10.2025
These changes will come into effect from 1st November, 2025.
4. May I request you to disseminate this information with your field formations and also give w

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FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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FAQs on the new merged Customs notification dated 24.10.2025 and consequential amendments
GST
Dated:- 28-10-2025

Frequently Asked Questions
1. Is notification No. 45/2025-Customs dated 24th October, 2025 a new notification?
Notification No. 45/2025-Customs dated 24th October, 2025 is a fresh notification incorporating contents of erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone Customs notifications. The list of the 30 notifications is mentioned in the Annexure.
2. What is contained in notification No. 44/2025-Customs dated 24th October, 2025?
Vide notification No. 44/2025-Customs dated 24th October 2025 consequential amendments have been carried out in notifications No. 8/2020-Customs dated 2.2.2020 relating to Health Cess, notification No. 11/2018-Customs dated 2.2.2018 relating to Social Welfare Surcharge (SWS), notification No. 11/2021-Customs dated 1.2.2021 relating to Agriculture Infrastructure Development Cess (AIDC) and

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13, 14 and 15 corresponding to S. No 198 in notification No. 45/2025-Customs dated 24th October, 2025. Vide this entry IGST exemption continues to be provided to specified banks and entities.
4. When do notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 come into effect?
Notification Nos. 44/2025-Customs, 45/2025-Customs and 18/2025-Central Tax (Rate), 18/2025-Union Territory Tax (Rate) and 18/2025-Integrated Tax (Rate) all dated 24th October, 2025 will come into effect on 1st November 2025.
5. What is the reason behind issue of this notification No. 45/2025-Customs dated 24th October, 2025?
This is a trade friendly measure. Notification No. 45/2025-Customs dated 24th October, 2025 has been issued by merging erstwhile notification No. 50/2017-Customs dated 30.6.2017 and 30 erstwhile standalone customs notifications. Therefore, instead of referring to

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ch had prescribed 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated and live) and Monocomponent Insulins has been removed.
7. Why has the changes been made in S. No. 5 of notification No. 39/96-Customs dated 23.7.1996?
Vide erstwhile S No. 5 of notification No. 39/96-Customs dated 23.7.1996, exemption was provided to supplies made out of warehoused goods belonging to Air-India International and covered two specific 737 aircrafts maintained and operated by the Indian Air Force for use of Government of India for the purpose of certain special assignments. The entry has been modified to provide exemption to supplies by Air India Engineering Services Limited (M/s AIESL) and the current entry now covers three specific B-737 and two specific B-777 aircrafts maintained and operated by Indian Air Force.
8. Why has S. No. 166A of notification No. 50/2017-Customs prescribing 5% BCD for bulk drugs used in the manufacture of Poliomyelitis Vaccine (inactivated

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, the conditional exemptions/concessions on basic customs duty will lapse as per provisions of Section 25(4A) of the Customs Act.
Annexure
S. No
Notification
1.
1/2025 – Customs dated 16-1-2025
2.
57/2022 – Customs dated 17-11-2022
3.
32/2019 – Customs dated 30-9-2019
4.
19/2019 – Customs dated 6-7-2019
5.
86/2017 – Customs dated 14-11-2017
6.
36/2017 – Customs dated 30-6-2017
7.
37/2017 – Customs dated 30-6-2017
8.
29/2017 – Customs dated 30-6-2017
9.
41/2017 – Customs dated 30-6-2017
10.
32/2017 – Customs dated 30-6-2017
11.
30/2017- Customs dated 30-6-2017
12.
16/2017 – Customs dated 20-4-2017
13.
5/2017 – Customs dated 2-2-2017
14.
130/2010 – Customs dated 23-12-2010
15.
81/2005 – Customs dated 8-9-2005
16.
121/2003 – Customs dated 1-08-2003
17.
25/1998 – Customs dated 02-06-1998
18.
39/1996 – Customs dated 23-7-1996
19.
51/1996 – Customs dated 23-7-1996
20.
50/1996 – Customs dated 23-7-1996
21.
154/1994 – Custo

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