International Tax Ruling


Adopting different stand on classification in different Commisionerates negates purpose of Tariff Act

CESTAT Mumbai affirms the order of Commissioner (A), Mumbai classifying Small Factor Pluggable (SFP) imported by Reliance Jio (Assessee) as part of telecommunications equipment like Ethernet Switch, P...View More

Invalidates delayed adjudication-proceedings impending since 25 years; Directs refund of deposit with interest 

Bombay HC quashes show cause notice (SCN) (alleging that quantities of Poly Filament Yarn were inflated in export promotion copies of Shipping Bills) which was issued in 1997 and pending since then, c...View More

No tax-evasion in classifying construction-service under wrong head; Demand under WCS time-barred

CESTAT, New Delhi rules that the Assessee was bound to classify its construction services under works contract services after June 01, 2007, however holds that, although Revenue is correct on merits, ...View More

BG-encashment before expiry of statutory appeal-filing period "unsustainable"; Warns action against errant officers 

Bombay HC (at Goa) directs the Customs authorities to restore the Bank Guarantee (BG) encashed on the same day of service of order-in-original and much before the expiry of statutory period to file an...View More

Absent 'clinching evidence' demonstrating involvement in selling forged licenses, quashes penalty

CESTAT Ahmedabad absolves the assessee from penalty imposed u/s 112(a) & 114AA for alleged involvement in selling forged Duty Entitlement Pass Book (DEPB)/Vishesh Krishi and Gram Udyog Yojana (VKG...View More

Allows conditional bail to Applicant, accused for gold smuggling; Considers history, complicity of accused 

Allahabad HC allows bail application of Applicant in view of the nature of offence, argument advanced on behalf of the parties, evidence on record regarding complicity of the accused, larger mandate o...View More

Mechanical levy of late-fees for delayed BoE unwarranted where importer acted bonafidely 

Bombay HC dismisses Revenue appeal against an order of CESTAT holding that late fees charged for delay in filing Bill of Entry (BoE) in the adjudication order was unwarranted considering the bona fide...View More

Confirms penalty absent reasonable cause to withhold entry-tax payment; SC-ruling benefit not available

Orissa HC affirms the discretion exercised by Assessing Officer in levying penalty under Orissa Entry Tax Act, 1999 (OET Act) to the tune of Rs. 1.9 crores on finding that it had no reasonab...View More

Affirms Single Judge direction requiring notice issuance to service-recipient for effective SCN adjudication 

In an intra-court appeal concerning the matter of service tax demand against the service provider of PWD, W.B. Govt., Calcutta HC, directs Revenue to issue notice to service recipient as well i.e. PWD...View More

Assessee’s acceptance of enhanced value no ground to bypass statutory mandate prescribed for reassessment 

CESTAT, Ahmedabad on noting that the orders upholding reassessment of Bills of Entry (BoE) by enhancing the value were passed without assigning any reasons for discarding the transaction value, remand...View More