- 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
.png) Notionally Lost in Obligations: EPCG Scheme’s Missing PieceMr. Deepak Suneja (Partner, Nitya Tax Associates) |
.png) Pre-Import Condition - When Clarity Leads to Perplexity!!Deepak Suneja (Partner, NITYA Tax Associates) |
 Analyzing the Split Verdict: KB Tea Product Pvt Ltd.Anurag Soan (Advocate on Record, Supreme Court) |
 Penal provisions under Tax Laws – Brushing Up Long Prevailing JurisprudenceDharnendra Kumar Rana (Partner, NITYA Tax Associates) |
 A Curious Case of Quantitative Restrictions- India's Recent Move to Safeguard Domestic IndustriesSanjay Notani (Partner, Economic Laws Practice) |
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