- 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
![]() The Recent Supreme Court Judgment in Canon India: Key Implications and Caution PointsSudipta Bhattacharjee, Partner, Khaitan & Co |
![]() Is The DRI’s Jurisdiction Ousted? Supreme Court’s Judgment in Canon India Private Limited vs. Commissioner of Customs – Several Questions and Few AnswersRanjeet Mahtani, Partner, Dhruva Advisors LLP |
![]() Whether Apex Court’s Ruling in The Canon India Case Has Really Stamped Out The Power of The DRI Officers Under The Customs Act?Vijay Shekhar Jha, Advocate |
![]() DRI as Proper Officer under Customs – Is Canon Decision The End of The Debate?Shankey Agrawal, Principal, BMR Legal |
![]() Classification of Aircraft Parts: Specific use or Generic use?CA Akbar Basha |
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