International Tax Ruling


Waiver certificate for detention/demurrage charges only for "innocent" importers and binding upon CCSPs 

Madras HC, in a batch of writ petitions, rules that Customs authorities cannot issue blanket waiver certificates under the HCCA Regulations, 2009 ( Handling of Cargo in Customs Areas Regulations,...View More

Notification rescinding ADD without waiting for DA’s recommendations, “without power”; Directs sunset review 

Gujarat HC sets aside Notification No. 3/2020 - Customs (ADD) revoking anti-dumping duty (ADD) imposed on Purified Terephthalic Acid (PTA) originating/exported from China, Iran, Indonesia, Malaysia, T...View More

ADD to continue during sunset review; Directs Govt to issue extension notification; Grants interim-relief to Reliance 

Gujarat HC issues interim relief in Reliance Industries favour, directs the Govt to issue notification for extending anti-dumping duty (ADD) on Purified Terephthalic Acid (PTA) originating/exported fr...View More

Dismisses Revenue's appeal challenging CESTAT ruling on mobile-cover classification in Samsung India case 

SC dismisses Revenue’s civil appeal against CESTAT Delhi ruling in Samsung India Electronics Pvt. Ltd. (assessee) on classification of mobile phone front covers, middle covers, and back covers; ...View More

Upholds CESTAT ruling holding Mobile covers classifiable by customs tariff, not exemption notifications or MeITY policy

SC upholds CESTAT Delhi ruling that held that mobile phone front, back covers are classifiable on the basis customs-tariff and not on the basis of exemption notification or Ministry of electronics and...View More

Allows refund of duty-paid 'under protest' by BHEL on ICB-supplies to 'India Bulls Power'

CESTAT Chennai upholds refund sanction order to India Bulls Power (Assessee) w.r.t. excise duty paid under protest by BHEL due to non-availability of prescribed Certificate for claiming exemption on g...View More

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority 

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority...View More

Liability to pay duty upon confiscation includes interest for delay; Upholds HC decision 

SC confirms Bombay HC judgment which held that interest u/s 28AB is attracted where confiscated goods (self-propelled hydraulic piling rigs utilised exclusively for the construction of roads, bridges ...View More

Revenue cannot insist payment of 10% exempted goods value when proportionate credit reversed 

Gujarat HC holds that Revenue could not have insisted upon the payment of 10% amount of the value of the exempted goods when the Assessee has reversed proportionate CENVAT Credit on the input goods an...View More

Pre-deposit amount required to be deducted while issuing statement of arrears payable in SVLDRS-3 

Gujarat HC directs the Designated Committee (DC) under the SVLDR Scheme to accept the tax arrears calculation of assessee in Form SVLDRS-1, which was reached after deducting the pre-deposit amount (pa...View More