- 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
 Is The Proposed Section 18A Learning from the ITC Judgment?Akhilesh Kangsia, Partner-Lakshmikumaran Sridharan Attorneys |
 The ‘Unlocking Controversy’ and India’s Merchant Mobile ExportersMr. Rajat Chhabra (Partner, Taxcraft Advisors LLP) |
.jpg) Union Budget 2025: Indirect Tax proposals promote trade facilitation & voluntary complianceSanjay Chhabria (Senior Director, Indirect Tax, Nexdigm) |
 Navigating the Taxation Turbulence in Solar EnergyMr. Akash Jain (Director – Indirect Taxes, Ernst & Young LLP) |
 Self-Revision Mechanism Post Clearances: A Transformative Shift under CustomsMs. Tejus Pathak, Partner, ELP |
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