International Tax Ruling


Possibility of 'question arising' not tantamount to 'pending consideration'; Dismisses DRI's appeal against AAR-order 

Delhi HC rejects DRI's appeal, finds no infirmity with order passed by Customs Authority for Advance Ruling (CAAR) rejecting representations made by DRI for treating the order as void ab initio in ter...View More

Mere submission of unlisted Branch Office's 'PSI-certificate' does not tantamount to improper import

CESTAT Chennai rules that mere 100%  inspection of imported  ‘Heavy Melting Scrap’ on submission of Pre-Shipment Inspection (PSI) certificate issued by a...View More

Cannot invoke extended period based on vague allegations of mis- statement, suppression; Sets-aside Single-Judge order 

Calcutta HC sets-aside Single Judge’s order seeking recovery of excise duty given the “mere” usage of words “willful suppression, mis-statement, intention to evade payment of d...View More

Cannot invoke extended period based on vague allegations of mis- statement, suppression; Sets-aside Single-Judge order

Calcutta HC sets-aside Single Judge’s order seeking recovery of excise duty given the “mere” usage of words “willful suppression, mis-statement, intention to evade payment of d...View More

Classifies imported Magnetic Iron Core under Heading 85119000 as child part of spark plugs however, extends exemption benefit

CESTAT, New Delhi upholds Revenue’s stance classifying imported goods i.e. Magnetic Iron Cores under 8511 90 00 as child part of spark plugs; Referring to the two disputed entries 8505 pertainin...View More

Quashes SVLDR-application rejection w.r.t. Process-Oil failling under Fourth Schedule; Cites 'erroneous interpretation'

Orissa HC quashes order rejecting SVLDR applications on the ground that product (Process Oil) of the Petitioner falling under the Fourth Sch...View More

Quashes interest-levy on NCCD; Revenue cannot take advantage of own wrong-doing/inaction 

CESTAT Delhi sets aside order confirming interest on late payment of National Calamity Contingent Duty (NCCD) upon noticing tobacco manufacturer’s willingness to deposit NCCD as also inaction on...View More

Court has no jurisdiction to entertain appeal filed beyond stipulated period against AAR's order 

Delhi HC refuses to entertain Revenue’s appeal against order passed by Customs Authority for Advance Ruling (CAAR) filed beyond the period stipulated u/s 28KA of the Customs Act, thus renders it...View More

Taxability of recoveries made from employees/trainees can be decided as per CBIC-Circular under GST

CESTAT directs authorities to refer to GST Circular clarifying on 'liquidated damages' for deciding the taxability of disputed issue pertaining to recoveries made from employees/trainees for breach of...View More

Upholds classification of HP and Lenovo's 'all- in- one PC', Cautions using Wikipedia for legal-dispute resolution 

SC sets-aside CESTAT judgments which classified the Automatic Data Processing Machines (‘ADP’) popularly known as ‘All in One Integrated Desktop Computer’ under the CTH 8471 30...View More