- 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
 CAROTAR 2020 - The New Normal for Preferential Tariff ClaimsKulraj Ashpnani, Director, NITYA Tax Associates |
 Power of High Courts to Condone Delay Beyond Limitation PeriodYogendra Aldak, Joint Partner, Lakshmikumaran & Sridharan Attorneys |
 TV Import Restriction – A ConundrumMr. Prashant Deshpande, Senior Advisor, India Law Alliance, formerly partner Deloitte India |
 Consideration- The Storm in a TeacupRaghavan Ramabadran, Executive Partner, Lakshmikumaran & Sridharan Attorneys |
 Contractual Penalties are not Consideration for Services - Analysis of Recent LB DecisionDivyesh Lapsiwala, Partner, Indirect Tax, EY LLP |
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