- 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
 Customs Concessional Rate of Duty Rules – Limits or Beyond?Nishant Shah (Partner, Economic Laws Practice) |
 Services Exports from India Scheme – 2.0Vineeta Sharma, Senior Tax Professional, EY India |
 Is power of customs officers to search and investigate without limitations?Tarun Jain (Partner, BMR Legal) |
.jpg) Are India’s PLIs likely to face any challenge at WTO in post-COVID trade landscape?Mr. Shrikant Kamat (Founder & Proprietor, Shrikant Kamat & Associates) |
 DTA Sale of Services by SEZs – A Different YardstickMr. Manoj Mishra |
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