International Tax Ruling
HC allows writ petition, lambasts Customs Dept's highhandedness and arbitrary exercise of power leading to delay in release of seized goods (split betel nuts) by around one and half year, in garb of o
...View More CESTAT LB to determine entitlement of exemption on imported medical equipment under Notification No. 64/88-Cus post rescission vide Notification No. 99/94-Cus, where conditions stipulated thereunder n
...View More CESTAT upholds assessee’s classification of imported vessel as ‘Offshore Supply Vessel’ (OSV) under Customs Tariff Heading (CTH) 8901, and hence, eligibility for exemption under Noti
...View More CESTAT rules in favour of assessee, allows composition scheme w.e.f. June 1, 2007 i.r.o. ongoing works contracts on which service tax was paid, in light of SC decision in L&T Ltd and others; When
...View More HC upholds Tribunal's findings, allows credit of countervailing duty (CVD) on automatic winding machine procured from Karnataka State Financial Corp. (KSFC), under Rule 57T of erstwhile Central Excise
...View More CESTAT rejects clubbing of clearances from sole proprietorship firm to Pvt. Ltd. Co., merely because sole proprietor held 90% shares in Company, holds that both are separate entities, located at diffe
...View More HC upholds penalty u/s 76 of Finance Act, 1994, absent any acceptable/reasonable cause or reason adduced by assessee, a partnership firm, for non-payment of service tax for about 3 years; Assessee con
...View More HC dismisses assessee’s WP, application filed seeking settlement of dispute before Settlement Commission invoking Section 127B of Customs Act, not entertainable, as long as ingredients of Sectio
...View More HC rules in assessee's favor, quashes show cause notice (SCN) issued beyond 90 days from order suspending licence, under Regulation 20 of Customs Broker Licensing Regulations, 2013 (CBLR), as same iss
...View More Karnataka HC dismisses challenge to Sec. 35F of Central Excise Act mandating pre-deposit for entertaining appeals before Commissioner (Appeals) or CESTAT, as the case may be; Said Section, as amended
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