International Tax Ruling


Duty-free imports tied to direct exports, third-party shipments can’t fulfill export obligation 

SC sets aside CESTAT order, partially allows revenue’s appeal, holds that for assessee to avail the exemption from import duty under Notification No. 30/1997 (which provides for 'Exemption to ma...View More

EODC issuance by DGFT final, customs can't deny export obligation discharge 

Karnataka HC upholds CESTAT Bangalore ruling, holds that if the assessee has fulfilled the export obligations which was examined by Joint Director of Foreign Trade and Export Obligation Disc...View More

Licensing Authority jurisdiction to examine post-import violations doesn't oust customs' investigative powers 

SC dismisses assessee’s appeal against the Karnataka HC judgment, holds that customs officers can also investigate a case involving breach of post importation conditions in a case of duty free i...View More

Customs can interpret licence conditions, not just blindly enforce them once produced 

Madras HC allows Customs appeal, sets aside the CESTAT ruling that held that it is not for the Customs authority to interpret the Licence Policy and they are to enforce the same once a valid licence i...View More

Dismisses State's SLP against HC-direction to make Incentive Scheme compliant with GST 

SC dismisses SLP filed by State of West Bengal against the HC direction to make West Bengal State Support for Industries Scheme, 2008 (Scheme) (issued in the erstwhile VAT regime) compliant with the G...View More

Dismisses writ appeal on ground of delay in filing appeal against Single Judge order 

Dismisses writ appeal on ground of delay in filing appeal against Single Judge order ...View More

Dismisses Assessee's review in matter pertaining classification of ‘Trigger-Sprayer’ mounted on plastic-bottles 

SC dismisses Assessee’s review petition against order passed by SC in civil appeal challenging the ruling of CESTAT Delhi that validated Revenue’s classification of ‘Trigger-Sprayer&...View More

Directs processing Sanofi's rebate claim inadvertently filed before officer different from prescribed authority

Gujarat HC directs appropriate authority (AA) to process the rebate claim filed by Assessee under Rule 9 of Central Excise Rules, 2002 after Assessee inadvertently filed the claim before jurisdictiona...View More

Drops demand confirmed against SSI unit by including value of exports made to Nepal 

CESTAT Kolkata holds that value of clearances to Nepal are to be considered at par with exports made to other countries and hence, such values are not includable for purpose of computation of value of...View More

Quashes Revenue's SCN issued u/s 73 without reviewing lower authority's order sanctioning refund 

CESTAT Chandigarh dismisses Revenue’s appeal, holds that, Revenue has clearly erred in issuing show cause notices (SCNs) u/s 73 of Finance Act to recover the refunds sanctioned to Assessee a 100...View More