- 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
![]() Difference in Service Tax vs. IT returns (AS26) - Part IMadhukar Hiregange, Partner, Hiregange and Associates |
![]() CAROTAR: Another Attempt of Treaty Override by India?Mr. Shankey Agrawal, BMR Legal Advocates |
![]() Smart & Wireless Device Classification - Has Customs Tariff Evolved or is a Never-Ending Dilemma?Jyoti Pal, Joint Partner, Customs Litigation, LKS |
![]() Introduction of Customs Administration Rules of Origin under Trade Agreements-Unboxing two fold storyK Baskar, Senior Director, Deloitte Haskins and Sells LLP |
![]() Pandemic Strikes Exporters: Capping MEIS benefit – Can Courts Come to Rescue?Deepak Suneja, Partner, NITYA Tax Associates |
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