International Tax Ruling


Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity 

Madras High (Madurai Bench), in a writ petition challenging Notification No. 02/2010-CEC insofar as it applies Section 11A of the Central Excise Act, 1944 for recovery of Clean Environment Cess (CEC) ...View More

Technical glitch in ICEGATE cannot compel interest on IGST payment contrary to adjudication order 

Bombay HC (Goa Bench) grants relief to JSW-Steel (Assessee) after Assessee was compelled to pay interest on IGST on imports due to a technical glitch in the ICEGATE portal (customs portal), despite a ...View More

Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity 

Madras High (Madurai Bench), in a writ petition challenging Notification No. 02/2010-CEC insofar as it applies Section 11A of the Central Excise Act, 1944 for recovery of Clean Environment Cess (CEC) ...View More

Mere non-tallying between imports under AA-license and seized goods doesn’t vitiate investigation; Quashes CESTAT-ruling 

Madras HC (Madurai Bench) sets aside CESTAT ruling, observing that “Mere non-tallying of the total quantity of goods imported by the respondents with the materials seized does not vitiate the in...View More

ITC claims from deregistered dealers to be re-adjudicated under SC’s Ecom Gill standards; Upholds remand 

Karnataka HC partly allows Revenue’s batch of revision petitions concerning denial of ITC under the KVAT Act and directs fresh adjudication strictly in line with the law laid down by the Su...View More

SC declines to interfere with HC directing Revenue to finalize assessment by 4 months 

SC declines to interfere with the Madras HC (Madurai Bench) order which directed the Revenue to finalize the assessment by extending the time by 4 more months; Earlier, HC had dismissed Revenue’...View More

Directs Revenue to finalize assessment within 4 months citing latches and consequential withholding of security-deposit 

Madras HC (Madurai Bench) dismisses Revenue’s writ appeal and upholds the Single Judge’s direction to finalize provisional customs assessment arising from 2014-15 high seas coal transactio...View More

Dismisses Revenue’s SLP challenging release of cashew kernels; Leaves classification question open 

SC dismisses SLP filed by the Revenue challenging release of caswhew kernel after getting notified that the seized goods have already been released; Observes that “As that was the only issue rai...View More

Not a case of importing contraband; Directs release of seized cashew kernels 

Bombay HC directs provisional release of seized cashew kernels upon furnishing bank guarantee of ₹2.5 Cr and bond of ₹3.25 Cr, holding that the case does not prima facie involve import of contraba...View More

Permits LG Electronics to move HC via review plea challenging validity of entry-tax rules 

SC permits LG Electronics India Private Limited (Assessee) to approach the Rajasthan HC over the constitutional validity of Rule 12(3) of the RET Rules, 1999 (Rajasthan Tax on Entry of Goods into Loca...View More