International Tax Ruling


Rejects challenge to suspension of Customs broker; Relegates him to post-decisional hearing

HC dismisses writ petition filed by customs broker (petitioner) challenging suspension of his license under Regulation 19 r/w 20 of Customs Brokers Licensing Regulations 2013 for abetting his client i...View More

Wind mill installation related to works contract, not taxable as "goods" 

SC grants relief to assessee, foundation / installation work in respect of Wind Mills cannot be treated as “goods” to levy sales tax under Karnataka Sales Tax Act; Sets aside HC’s vi...View More

Grants exemption on modified air-conditioning systems supplied to Defence Ministry's R&D institutions 

CESTAT grants excise duty exemption under Notification No. 10/97-CE on auto air-conditioning system supplied to Govt. of India’s (Ministry of Defence) R&D institutions for use in specialized...View More

DRI ousted from demanding enhanced duty once Settlement Commission admits application 

HC allows writ petition, Dept. of Revenue Intelligence (DRI) cannot issue corrigendum to show cause notice changing the classification of imported photocopiers and thus enhancing duty demand, once Set...View More

Allows writ; Directs provisional release of seized goods to custodian; "Ownership" irrelevant

HC allows writ petition against withholding of goods ordered to be released provisionally u/s 110A of Customs Act on ground that importer-assessee was not owner thereof; Though Sec 110A does indicate ...View More

Raps Commissioner (Appeals) for transferring appeal to Call Book; Reiterates eligible categories 

HC allows writ petition against the act of Commissioner (Appeals) of transferring assessee’s appeal to the Call Book on ground that two different proceedings i.r.o. detention notices were underw...View More

State law cannot override secured creditors’ charge in Co. winding-up absent Presidential assent 

HC rules on entitlement of first charge to the State Commercial Tax Dept. for sales tax dues over and above the claims of all other secured creditors in a company winding-up proceedings; Observes that...View More

Upholds writ dismissal against Appellate Commissioner's refusal to stay recovery, absent application 

SC finds no fault in approach of Telangana & AP HC in refusing to allow writ petition against Appellate Deputy Commissioner’s order that declined to grant stay of collection of disputed tax ...View More

Quashes Circulars denying preferential duty on imports from Indonesia under ASEA-India FTA 

HC quashes CBEC Circular dated October 6, 2015 which inter alia denies the benefit of preferential customs duty on import of jewellery from Indonesia under the ASEAN- India Free Trade Agreement (AIFTA...View More

Cannot invoke writ jurisdiction for delay condonaton, except in case of 'gross injustice' 

HC rules that writ jurisdiction under Article 226 of Constitution cannot be invoked for condonation of delay in filing appeal beyond stipulated 90 days limitation u/s 35 of Central Excise Act; Followi...View More