International Tax Ruling


Duty-free import of costly materials for manufacturing goods cleared to DTA, misuses 100% EOU Scheme 

Rajasthan HC (Jodhpur) dismisses Assessee's appeal against CESTAT's order upholding their customs duty liability for importing duty free white marble blocks under the EOU scheme but selling the finish...View More

Allows criminal bail application of accused; Seeks cooperation in trial and imposes conditions 

SC allows criminal appeal application of Appellant against rejection of bail by HC while expecting complete cooperation and clarifying “Any infraction of the conditions shall entail cancellation...View More

Cannot split composite mining contract for charging tax under different head as CHS 

Calcutta HC dismisses Revenue’s appeal challenging the demand dropped by CESTAT, Kolkata on Cargo Handling Services (CHS) rendered in a composite contract involving mining services; Assessee ent...View More

Restructuring bare building into showroom by realtor not finishing service but original works 

CESTAT Delhi holds that conversion of bare skeletal structure of a building into modern commercial showrooms/outlets constitutes as ‘original works’, consequently quashes demand of service...View More

Construction services for IIT & other educational institutions exempt; Dismisses Revenue's appeal 

CESTAT Allahabad rejects Revenue's appeal, upholds the original order dropping demand for construction services rendered by assessee to education institutions like IIT, JK Educational Foundation, Supe...View More

Imports for setting-up tech park exempt, delay in approvals attributable to Metropolitan Authority 

Madras HC holds that delay of more than 10 months caused by Chennai Metropolitan Development Authority (CMDA) cannot be a reason to deny benefit of duty exemption on import of capital goods for settin...View More

Citing assessee’s consistent absence, direct evidence, upholds demand for undervaluing transaction value & RSP 

CESTAT Delhi upholds demand on assessee for undervaluation of import transaction value and for declaration of lower retail sale price (RSP) in the Bills of Entry; Observes that this is one of the rare...View More

Revenue Bears ‘onus of proof’ to show direct, incontrovertible evidence regarding clandestine removal 

CESTAT Allahabad holds that “charges of clandestine removal of the goods cannot be upheld merely on assumptions and presumptions, but has to be proved with positive evidence such as purchase of ...View More

Allows immediate, unconditional re-export of harmful insecticides 

CESTAT Allahabad in appeal concerning wrong shipment of insecticides, quashes order rejecting re-export of insecticides on finding that refusal to allow re-export is founded “merely on assumptio...View More

FOB value redetermination beyond Customs authorities' competence; Export incentives payable on exporter's declared value 

CESTAT Delhi sets aside Revenue's re-determination of FOB value for Readymade Garments exports, ruling that since FOB value represents the mutually agreed price between buyer and seller, Customs autho...View More