- Upholds law denying foreign subsidiaries from availing SFIS-benefits; Dismisses Cummins Tech. SLP
- SC : Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation
- SC: Assembling imported Genset with added components at customer premises, is ‘manufacture’; Upholds CESTAT-ruling
- SC : Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test
- HC : Export duty inapplicable on goods supplied from DTA to SEZ; Decalres Rule-27 proviso ultra vires
Expert Column
 Blowing the ‘trump’et in America’s trade deficits - ‘Reasons’ vs ‘Excuses’ - Part IMr. Ashish Chaudhary, Partner, HNA & Co. LLP |
 International Trade and the Inconsistent Trio- Detention, Seizure and ConfiscationRavi Kannan (Advocate) |
 Customs and DGFT - Dual Aspect of a Single RealityMs Meetika Baghel, Legal Advisor, Aurtus Consulting LLP |
 Dual IGST Levy on Services involving Import of Goods Resolved?Mr. Jignesh Ghelani. Partner, Economic Laws Practice |
.jpg) Section 18A of the Customs Act, 1962 – A Step Towards Simplified ComplianceMr. Vikash Agarwal, Chartered Account |
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