International Tax Ruling


Cannot revoke Customs Broker’s license without giving cross-examination opportunity; Remands matter 

CESTAT Hyderabad quashes the order of Principal Commissioner revoking Customs Broker License, on basis that Revenue denied the opportunity to cross-examine witness whose statement aided in issuing the...View More

Trade Incentives/discounts received by authorised auto dealer, part of vehicle sale-purchase; Not taxable 

CESTAT Delhi holds amount of incentives and discounts, reimbursement extended by Maruti Suzuki India Ltd (MSIL) to its authorised dealer, for sale-purchase of vehicle, cannot be treated as considerati...View More

Penalty on Company’s MD only if conscious attempt is towards duty evasion 

CESTAT Delhi sets aside penalty levied on the managing director of a MMTC-Pamp India Pvt. Ltd. u/s 112(a)(ii) of the Customs Act, for lack “conscious attempt to evade payment of duty”; Not...View More

Penalty for offences under Central Excise Rules, applies to living person, not body corporates 

CESTAT Kolkata holds that penalty under rule 26(2) of the Central Excise Rules, 2002 cannot be imposed on artificial entities like Limited Companies / Private Limited Companies, but can only be impose...View More

Quashes demand on residential complex construction services that are 'composite' in nature 

CESTAT Chennai drops demand between the period 2005 to 2010 on Promoter (Assessee), who has used all the materials like cement, steel, wood and bricks for construction of residential complex service w...View More

Citing unambiguous IGST-notification, rules on rate applicable on lithium-ion batteries imported by Samsung 

CESTAT Delhi rules that, lithium-ion batteries imported by Samsung India when used for manufacture of mobile phones would attract 12% IGST upto March 31, 2020 (covered by entry at Serial No. 203 of Sc...View More

Non-consideration of co-ordinate bench decision on E-Rickshaw parts classification ‘error apparent’; Allows rectification 

CESTAT Delhi allows rectification application filed by assessee, a manufacturer of E-rickshaw against final order re-classifying import of certain components like converter, charging socket, connectio...View More

Affirms Dish TV's classification of LNB; IGST Notification cannot override Customs Circular 

CESTAT Mumbai allows Dish TV’s appeal in a matter concerning classification of “Low Noise Block Down Converter” (LNB), concurring that same is classifiable under Tariff Heading No. 8...View More

Treaty provisions, not transformed into national law, cannot deprive Dept's power to issue SCN 

Bombay HC dismisses writ petitions filed by importers contesting SCNs issued u/s 28 of the Customs Act, that proposes to recover the preferential tariff benefits claimed on imports of tin ingots under...View More

Expresses anguish over litigant overstepping courtesy limits before quasi-judicial authorities 

CESTAT Chennai expresses anguish on the manner of pleading in the Appeal Memorandum filed by the assessee, which contained direspectful language for the First Appellate Authority and an unsolicited ad...View More