- 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
 Decoding the Indirect Tax Tapestry: Unwrapping Key Expectations from Interim Budget 2024Karan Kakkar (Partner, Grant Thornton Bharat LLP) |
 Navigating the Applicability & Validity of Indian Customs Act Beyond Territorial BoundariesShankey Agrawal (Partner, BMR Legal Advocates) |
 Interim Budget 2024-25 – Expectations for Indirect TaxationBela Sheth Mao (Partner, Deloitte India) |
 Export Obligations Unfulfilled: The Implications on CVD and SAD CreditJigar Doshi (Founding Partner, TMSL) |
 Retention of Deposits Made ‘Under Protest’ Violates Article 265 - Analyzing Bombay HC DecisionDinesh Agrawal (Executive Director, Khaitan & Co) |
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