- 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
 Streamlining Customs AssessmentsCA Kewal Satra (Director, Aurtus Consulting) |
 Revision v. Amendment under Customs: A Thorough Analysis of Section 18A vis-a-vis 149Mr. Rohan Muralidharan (Associate Partner- Lakshmikumaran Sridharan Attorneys) |
 Ghost of judgment in ITC Ltd. Laid to Rest?Mr. Sandeep Sachdeva, Founding Partner, DServe Legal |
 Indirect tax expectations from Budget 2025Nidhi Lukose |
 Supreme Court add another Contour to ‘Sole Consideration'Mr. Shankey Agrawal, Partner- BMR Legal Advocates |
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