International Tax Ruling


Upholds simultaneous Excise & GST levy on tobacco products; NCCD an independent duty

Karnataka HC upholds simultaneous levy of GST & Excise duty on tobacco and tobacco products, also holds that National Calamity Contingent Duty (NCCD) is a surcharge and a type of excise duty which...View More

Import-permission not flouted on import of ‘Frames and Slide’ fitted with pre-installed operational Firearm-parts

Delhi HC directs release of consignments of imported ‘Frame and Slide’ detained by Customs authorities on premise that they were embedded with various identifiable components of a firearm ...View More

Import-permission not flouted on import of ‘Frames and Slide’ fitted with pre-installed operational Firearm-parts

Delhi HC directs release of consignments of imported ‘Frame and Slide’ detained by Customs authorities on premise that they were embedded with various identifiable components of a firearm ...View More

Affirms HC-order setting aside penalty levied under inapplicable provision; Cites Revenue's inability to justify imposition

SC finds “no reason to interfere with …. judgment passed by the High Court as well as …Tribunal” setting aside penalty imposed u/s 114 on the ground that said provision is in...View More

Upholds CESTAT's order quashing penalty imposition under inapplicable provision

Calcutta HC upholds CESTAT’s order which held that penalty has been imposed under a provision which is not applicable in respect of goods exported under free shipping bills thus, imposition of p...View More

Sets aside FinMin’s OM imposing anti-dumping duty despite recommendation by Designated Authority

CESTAT Mumbai quashes decision taken by Central Govt not to impose anti-dumping duty despite a recommendation having been made by designated authority for imposition of anti-dumping duty; Holds that u...View More

Directs CBIC to clarify on interest waiver under SVLDRS, 2019 when arrears ‘fully paid’ 

Madhya Pradesh HC directs CBIC to apply its mind on the issue of waiver of interest levied due to late deposit of tax dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Assessee, relyi...View More

Duty liability determinable only as per Customs Act, not MOA between contracting parties

SC rules that, “CESTAT and/or the High Court” have committed no error to hold that purchaser (assessee/respondent) of vessel named “M.V. Vishwa Yash” cannot be fasten...View More

HC at 'serious error' in not entertaining appeal involving liability determination, remits matter'

In strong words, SC comes down sharply on AP HC, observes that “the High Court has committed a very serious error in not entertaining the appeals” and “relegating the Revenue to pref...View More

Dispute involving Form E-1 non-issuance not 'contractual-dispute' amenable to arbitration; Remands matter

SC finds that HC “was in error” in ruling that dispute arising of non-issuance of Form E-1 and extending benefit of Form C was in the nature of asserting a contractual claim which can be r...View More