- 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
 Unfolding proposed appeal mechanism of anti-dumping duty by Finance Bill 2023Dhruv Gupta Partner, Lumiere Law Partners |
 Indirect Tax Proposals - Devil lies in the details!Saket Patawari, Executive Director, Indirect Tax, Nexdigm |
 Amritkal Budget 2023’s Boost To MSME Sector- An AnalysisMr. Prabhat Ranjan, Chartered Accountant |
 Customs Valuation – Opening The Pandora's BoxAdvocate K. Vaitheeswaran |
 Sweet or Savoury, What Will Indirect Tax Budget’23 Proposals Be?Mr. Divyesh Lapsiwala Partner, Indirect tax, EY LLP |
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