- 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; Declares Rule-27 proviso ultra vires
Expert Column
![]() Point of Interception – Evidence in CustomsK. Vaitheeswaran, Advocate |
![]() Refund of Duty on Sale/Supply of Goods - A SAD StoryVinayak Mathur, Advocate, PDS Legal |
![]() Pre-SCN consultation – Crucial Exercise in Resolving Tax DisputesAnoop Kalavath, Senior Director, Deloitte Haskins and Sells LLP |
![]() Handling disputes professionally – An indirect tax perspectiveMadhukar N. Hiregange, Founding Partner, Hiregange & Associates |
![]() Cultured meats’ – An Overview of Key Indirect Tax & Regulatory Aspects in IndiaSudipta Bhattacharjee, Partner (Indirect Taxes), Khaitan & Co., Delhi-NCR |
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