HC Directed to Adjudicate Matter Before Tribunal as It Involved Adjudication on Technical Points W.R.T. Business Transactions

In M/s BAPL Industries Limited v. Union of India [W.P. 27387/2011 and MP No. 1/2011 & 1/2013 decided on July 14, 2021], M/s BAPL Industries Limited (“the Petitioner”), a manufacturer and exporter file

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Substantial Benefit Under MEIS Scheme Cannot Be Denied for Inadvertent Human Error

The Hon’ble Madras High Court in K.I. International Ltd. v. the Commissioner of Customs (Appeal) [W.P. No. 16328 of 2020 dated June 23, 2021] set aside the order passed by the Revenue Department rejec

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Point Of Interception of Goods Is an Important Evidence in Customs

The Hon’ble High Court, Madras in Mohammed Haroon Shaik Mohammed v. the Additional Commissioner of Customs [WP (MD) Nos. 3917 & 3918 of 2020 and WMP (MD) No. 5459 of 2021 decided on April 26, 2020]

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RoDTEP Scheme

RoDTEP Scheme, as the name Suggests, it provides Remission of Duties and Taxes on Exported Products, for which at present, the Taxes are not Refunded by the Government in any manner.

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Customs Duty on Virtual Imports – Battle between Developed and Developing Nations

With the revolution of Industry 4.0 and the technological advancements, the scope of digital trade is expanding. In trade context, electronic transmissions are generally understood to cover cross-bord

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The Education Cess Conundrum: A Critique of Sesa Goa and Chambal Fertilisers Decisions

The  decisions  of  the  Bombay  and  Rajasthan  High  Courts  in  Sesa  Goa Ltd.   v.   Jt.   CIT   [2020]   117   taxmann.com   96and   in   Chambal Fertilizers   &   Chemicals   Ltd.   v.   Jt.   C

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