International Tax Ruling


Export duty inapplicable on goods supplied from DTA to SEZ; Declares Rule-27 proviso ultra vires 

Andhra Pradesh HC strikes down 5th proviso to Rule 27(1) of the Special Economic Zone (SEZ) Rules, 2006 as ultra-vires the Special Economic Zones Act, 2005, finding that the SEZ Act does not authorize...View More

Copy of SC-judgment upholding duty on Gensets converted into power-packs; Cites Transformation & Marketability-test 

SC holds that the process of placing the Genset within a steel container and fitting the steel container with components such as radiator, ventilation fan, air filter unit, oil tank, pipes, pumps, val...View More

Finds LG’s ‘G-Watch’ eligible for duty exemption, citing South Korea as origin country; Orders refund 

SC allows LG Electronics appeal, dismissing CESTAT ruling which classified imported LG G Watch as wearable computing device under CTH 85176290, denying exemption benefit of Notification No.152/2000&nd...View More

Parallel appeal and rectification remedy impermissible; Slaps costs for wasting judicial time with delay-condonation-plea 

Bombay HC (Nagpur Bench) imposes costs of Rs 5000 on Assessee for wasting court’s time going into the question of condoning delay (184 days) in filing appeal before the HC u/s 35-G of the Centra...View More

Parallel appeal and rectification remedy impermissible; Slaps costs for wasting judicial time with delay-condonation-plea 

Bombay HC (Nagpur Bench) imposes costs of Rs 5000 on Assessee for wasting court’s time going into the question of condoning delay (184 days) in filing appeal before the HC u/s 35-G of the Centra...View More

Delay in SCN mandates release of seized goods; Provisional-release does not suspend limitation 

SC dismisses 11 appeals filed by Revenue and allows 2 appeals by Assessees, upholding Delhi HC’s judgement that non-issuance of SCN u/s 124 of Customs Act, 1962 within the time prescribed in Sec...View More

Allows Lehman Brothers’ refund of service tax paid on services received for liquidation 

CESTAT Mumbai quashes order denying refund of excess service tax paid under Reverse Charge Mechanism (RCM) by Lehman Brothers Advisers Pvt. Ltd. (Assessee) on legal and management consultancy services...View More

Quashes proceedings absent mandatory pre-consultation notice; Allows Revenue to re-initiate after holding consultation 

Bombay HC allows writ petition challenging SCN demanding Rs. 3.26 crores service tax, on the ground that it was issued without mandatory pre-consultation as required by CBEC Circular No. 1053/2/2017-C...View More

Only writ courts may waive pre-deposit in rare circumstances; CESTAT lacks such power 

Delhi HC dismisses Assessee’s customs appeal against CESTAT rejection of appeal on ground of failure to comply with pre-deposit condition; Observing that “..CESTAT does not have the power ...View More

SFIS benefits exclusively for Indian-developed brands, not for well-established foreign ones 

Madhya Pradesh HC dismisses Cummins Technologies India’s writ petition challenging DGFT’s decision denying the benefits of ‘Served From India Scheme (SFIS) and subsequent direction t...View More