- SC : Upholds Cadbury's ‘Perk’ classification as ‘Wafer Biscuit’ entitled for concessional duty-rate; Dismisses Revenue’s appeal
- SC quashes CESTAT ruling adding value of bought-out essential items to Boiler’s assessable value; Allows Assessee’s appeal
- SC : 'Bought-out’ parts not includible in assessable value of manufactured goods; Rejects reliance on 'utility test'
- SC : Copy of SC-judgment upholding demand drop on land-trading, absent ‘specific consideration’ & principal-agent nexus
- CESTAT : Royalty/License fees on imported components by contract-manufacturers taxable; Holds Xiaomi-India liable as ‘beneficial owner’
Expert Column
 Blowing the ‘trump’et in America’s trade deficits - ‘Reasons’ vs ‘Excuses’ - Part IMr. Ashish Chaudhary, Partner, HNA & Co. LLP |
 International Trade and the Inconsistent Trio- Detention, Seizure and ConfiscationRavi Kannan (Advocate) |
 Customs and DGFT - Dual Aspect of a Single RealityMs Meetika Baghel, Legal Advisor, Aurtus Consulting LLP |
 Dual IGST Levy on Services involving Import of Goods Resolved?Mr. Jignesh Ghelani. Partner, Economic Laws Practice |
.jpg) Section 18A of the Customs Act, 1962 – A Step Towards Simplified ComplianceMr. Vikash Agarwal, Chartered Account |
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