- SC : Copy of SC judgment holding Gazette publication as effective date for MIP on steel imports
- HC : Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity
- Tribunal : PepsiCo’s ‘Nimbooz’, ‘Slice’ and ‘Tropicana’ taxable as fruit drinks at 4%/5.5% KVAT, not 14%/14.5%
- SC : ‘Sharbat’ deriving identity from fruit content, is fruit drink; Applies common-parlance, essential-character test
- HC : Test report not invalid merely because samples tested in two labs; Upholds DRI seizure
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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