International Tax Ruling


No CVD exemption on imported goods; Cites non-fulfilment of condition; Dismisses assessee's appeal 

CESTAT upholds denial of benefit of exemption from countervailing duty (CVD) to imported goods under Notification No.30/2004-CE dated July 09, 2004 as amended by Notification No.34/2015-CE dated July ...View More

Reprimands Revenue for disregarding assessee's repeated requests for provisional release; Allows writ

Bombay HC grants provisional release of ball bearings imported by Assessee u/s 110A of Customs Act, 1962, reprimands Revenue for not only failing to take cognizance of repeated applications of the Ass...View More

Quashes MEIS-scrip denial on exports through Logistic Company in FTWZ: Upholds Single-Judge Order 

Delhi HC criticizes DGFT orders cancelling MEIS scrips granted to respondent-exporter (assessee) and placing it in Denied Entry List alleging that goods were not exported but supplied to Logistic Comp...View More

Quashes VCES declaration rejection citing 'roving' nature of inquiry/investigation, time-barred SCN

CESTAT, New Delhi quashes order rejecting Assessee’s declaration under the Voluntary Compliance Encouragement Scheme, 2013 (VCES), holds that enquiry/investigation by Anti Evasion Branch of the ...View More

Cannot deny SVLDRS benefit where payment failed due to technical glitch, directs interest payment

Madras HC quashes order denying benefit to assessee under Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDRS/Scheme) for non-payment of amount payable in time on account of &lsq...View More

Mere employing manpower for completing job doesn't prove rendering 'manpower service' 

CESTAT Ahmedabad holds that the mere fact that any job requires manpower, itself does not decide that assessee has provided the manpower while noting that assessee's activity involved carrying out job...View More

Circular prescribing time-limit for shipping bill amendment/conversion ultravires, contrary to Statute  

Bombay HC holds Circular No. 36/2010 dated September 23, 2010, prescribing time limit of 3 months from the date of Let Export Order for amendment of shipping bill (SB) "illegal and .. contrary to the ...View More

Denying cross examination when criminality alleged violates 'natural justice' principle; Remits matter 

Citing denial of cross-examination opportunity to assessee-importer, Madras HC allows writ petition challenging order levying tax and penalty for alleged misuse of Duty Free Replenishment Certificate ...View More

Litigant cannot approach Court by suppressing materials; Dismisses writ seeking Discharge-Certificate under SVLDRS 

Bombay HC dismisses writ filed by Petitioner praying for issuance of discharge certificate (DC) under SVLDRS, holds that a litigant cannot be expected to approach the Court by suppressing materials an...View More

'Fork Lift' not 'motor-vehicle' for use on public road; Quashes entry-tax levy

Madras HC quashes an assessment order issued under Tamil Nadu Entry of Motor Vehicles into Local Areas Act 1990 against entry of  Escorts “Mobile Crane” (ie Fork Lift) ...View More