International Tax Ruling


Orders release of confiscated Rolex Watches absent issuance of SCN or personal hearing notice 

Delhi HC orders unconditional release of Petitioner's two Rolex watches, against which absolute confiscation order was passed, noting that the Petitioner had no opportunity to present documents before...View More

Seizure of Gold Kada without issuing SCN for over 1-year, impermissible; Directs immediate release 

Delhi HC orders immediate release of Petitioner's two gold kadas, that were worn by him and detained by Customs Department at Delhi T-3 Airport, citing failure to issue SCN since seizure on December 1...View More

Revenue to communicate seizure-order to Foreign National via e-mail/mobile, not MHA 

Delhi HC, in the case involving the seizure of articles from a foreign national (Petitioner), reminds the Customs Department to avoid relying on Ministry of Home Affairs (MHA) to communicate original ...View More

Examines Revenue’s draft SOP on detaining goods of travelling passengers in light of Baggage-Rules 

Delhi HC, while hearing a writ petition challenging the detention and storage charges imposed by the Customs for returning detained goods that includes two golds kadas and one gold chain to the Petiti...View More

Circular on merchant-exporter's entitlement to duty-drawback explanatory, applies retrospectively; Overturns HC 

SC sets-aside judgment as well as review order of Madhya Pradesh HC which disentitled claim of All Industry Rate (AIR) duty drawback to merchant exporter of soyabean meal exports which was withheld fo...View More

Union & State legislatively competent to levy service & entertainment tax on DTH broadcasting service 

SC dismisses DTH providers/cable TV operators civil appeals against various HCs, upholds simultaneous levy of service tax and entertainment tax on DTH broadcasting service providers;Infers that, evide...View More

Penalty on Customs Broker for flouting regulations despite license revocation justified; SC dismisses SLP 

SC dismisses a Customs Broker’s SLP against the Delhi HC order which upheld imposition of penalty under Regulation 17 of the Customs Broker Licensing Regulations, 2013, post revocation of licens...View More

Revoking customs broker license doesn’t mean Department cannot levy penalty; Upholds CESTAT-ruling 

Delhi HC upholds CESTAT ruling that confined the penal action against a Customs Broker (assessee) to penalty imposition, despite absolving him from the spectre of revocation of license; CESTAT had fou...View More

Upholds order relegating Future-Brands to tribunal on levy of tax on brand licensing income 

SC dismisses SLP filed by Future-brands (Assessee) challenging the order of the Delhi HC that relegated the Assessee to file appeal before CESTAT, New Delhi on the issue of whether income received fro...View More

Relegates Future-Brands to file appeal on the issue of taxability of brand licensing income 

Delhi HC disposes off writ filed by Future Brands (Assessee) challenging the order passed by the Revenue imposing service tax on income earned from licensing of its brand name; Directing the Assessee ...View More