- 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; Decalres Rule-27 proviso ultra vires
Expert Column
 Ripples of SC Verdict in Westinghouse Saxby Farmer – An AnalysisR. Parthasarathy (Advocate-on-Record, Supreme Court) |
 India-EFTA- A Milestone on India’s Reconstructed FTA PathwayAshutosh Nath (General Manager, Tradewin) |
 Karnataka High Court Eases VCF’s Burden - The ‘CARRY’ Saga Bites the Dust?Smita Bhandari (Partner, Ernst & Young LLP) |
 Standard Input Output Norms (SION) for Customs under DGFTCA. Yash Shah (Partner, HNA & Co. LLP) |
 Interim Budget 2024: Game of ExpectationsManoj Mishra (Partner, Grant Thornton Bharat LLP) |
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