- 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
 An Analysis of EPCG and Advance Authorisation Amnesty SchemeAdvocate Kaustubh Khairnar, KNS Law Chambers |
 An Overview of Foreign Trade Policy 2023Akella A S Prakasa Rao (Advocate) |
 Growing trade compliance and need for their simplificationAshutosh Nath (Manager, Tradewin) |
 Between Devil and Deep Sea!Advocate P. Purushotham (Tax Consultant) |
 SC Judgment in ITC Case: Still Haunting the ImportersAkhilesh Kangsia (Associate Partner, Lakshmikumaran & Sridharan Attorneys) |
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