International Tax Ruling


Dismisses Revenue’s appeal over ADD imposition on ‘aluminum based copper clad laminates’

CESTAT Delhi in Revenue’s appeals on imposition of Anti-Dumping Duty (ADD) on ‘aluminum based copper clad laminates’ (CCL) import by assessee, (a manufacturer of ‘printed circu...View More

Dismisses writ petition challenging order passed 'within jurisdiction', citing efficacious alternative remedy 

Gauhati HC refuses to entertain writ petition filed against order-in-appeal on the basis that although the order “may be erroneous, but it cannot be said that the order was wholly without jurisd...View More

Appeal not maintainable without pre-deposit of entire amount; Dismisses 'financial hardship' plea 

Chhattisgarh HC rejects the prayer of urban planning agency ‘Raipur Atal Nangar Vikas Pradhikaran’ (ANVP)  for waiver of mandatory pre-deposit before filing an appeal u/s 35...View More

Allows review petition; No requirement to file BoE for gold re-imported as 'Baggage' 

Delhi HC allows assessee’s review petition, concedes that the requirement of filing Bill of entry u/s 46 of the Customs Act does not apply to Gold jewellery re-imported into the country as &ldqu...View More

Allows interest at 6% on refund embedded in revised return, rejects Revenue's plea for filing fresh claim

Delhi HC dismisses Revenue’s appeal and entitles assessee to interest at the rate of 6% per annum on refund amount claimed through revised return; HC remarks that since the claim for a refu...View More

‘Recording satisfaction’ a pre-requisite for reassessment proceeding; Remands matter

Jharkhand HC, in writ petition against assessment proceedings imposing VAT with interest on the allegation of under-pricing of Iron ore, finds absence of details of enquiry over “underpricing&rd...View More

Upholds penalty imposition against overseas entity; Settlement-Commission's order does not extend automatically

Delhi HC dismisses appeals of assessee (an overseas entity) against CESTAT order levying penalty for conspiring with importer for under-invoicing and mis-declaration of goods (confectio...View More

Notice to be served upon person from whom gold seized; Cites procedural status quo

Delhi HC rules that notice is required to served on the person from whom gold is seized before Commissioner (A), concludes the proceedings u/s 110(1D) of Customs Act, 1962; Elucidates that...View More

“Bagasse” only an ‘agricultural waste’, doesn’t constitute ‘Manufacture’; Drops duty demand

CESTAT Mumbai holds that since bagasse is only an agricultural waste and residue, which itself is not the result of any process, it cannot fall within the ambit of ‘manufacture’, follows S...View More

Allows duty rebate in cash for application made post GST; Follows Thermax ratio 

Orissa HC rules in assessee’s favour, affirms that since rebate application has been filed after appointed date i.e. July 01, 2017, the amount allowable as refund earlier, by way of re-credit is...View More