International Tax Ruling

GST invoice without customs duty disclosure valid for claiming duty drawback 

Bombay HC (Goa) quashes rejection of duty-drawback claim by the Assessee due to non-disclosure of customs duty payment details in invoice holding it to be as ‘gross illegality’ and ‘...View More

Quashes confiscation of personal gold jewellery worn by foreign tourist; Allows writ

Delhi HC quashes the confiscation of gold chain and kara worn by Assessee, a Thailand-resident foreign national of Indian origin, arriving from Bangkok, and sets aside the revisionary order reinstatin...View More

Cannot reject transaction value basis fake proforma invoice, documents from unauthenticated email

CESTAT Kolkata quashes rejection of declared value in Bills of Entry (BoE) which was premised on alleged fake proforma invoice and documents as found in an email as well as penalty on Partner of asses...View More

No CVD exemption on imports of readymade garments of Jockey

CESTAT Bangalore dismisses appeal filed by Page Industries Ltd (Assessee) seeking exemption from countervailing duty (CVD) on imported readymade garments under ...View More

Upholds exemption on imported arms and ammunition by National Rifle Association; Dismisses Revenue’s appeal 

SC dismisses Revenue’s appeal challenging the ruling of CESTAT, New Delhi that granted exemption to National Rifle Association (Assessee) for import of arms and ammunition required for rifle sho...View More

Rejects Revenue’s classification of imported Philips Home Theatre Systems as mere loudspeakers; Drops ₹150 Cr Penalty 

CESTAT Chennai allows appeals filed by TPV Technology India Pvt. Ltd. (Assessee), holding that various models of imported Philips brand Multimedia Speaker Systems (MSS) are classifiable under CTH 8527...View More

United Spirits, as a manufacturer, operating through State warehouse liable to entry-tax 

SC dismisses appeal by United Spirits (assessee/manufacturer) and upholds Madhya Pradesh HC decision to impose entry tax under Madhya Pradesh Entry Tax Act (M.P. Entry Tax Act) on bottling and supply ...View More

Copy of SC judgment holding Stem-Cell preservation by Cord Blood Banks as 'Healthcare Services' 

SC sets aside CESTAT ruling in its entirety which held that services of enrolment, collection, processing, and storage of umbilical cord blood stem cells during the period from July 2012 to February 1...View More

CA certificate sufficient to demonstrate non-passing of duty-incidence; Allows refund to Nokia 

Delhi HC in Nokia India favour, upholds the CESTAT ruling which allowed refund of excess duty paid on import of mobile phones, determining that a Chartered Accountant’s certificate is sufficient...View More

Quashes GO's restricting PVR from collecting convenience fees for online ticket booking 

Bombay HC in favour of Cinema Hall owners (like PVR, FICCI-Multiplex Association) and online movie ticketing platform (BookMyShow), quashes the Maharashtra Government Orders dated April 4, 2013 and Ma...View More