Customs Archives | SCC Times

Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u/s 147 Income Tax Act? Delhi High Court rules

A clarificatory press release dated 1-03-2013 issued by the Finance Ministry pursuant to the 2013 amendment makes it clear that a Tax Residency Certificate is to be accepted and tax authorities cannot go behind it. Further, based on repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts, the revenue cannot go behind TRC.

Case Briefs High Courts

Muslim woman can dissolve marriage by ‘Khula’ recognised under Shariat; Madras High Court quashes Khula certificate issued by Shariat Council

Madras High Court while quashing the Khula certificate issued by the Shariat Council, held that while it is open for a Muslim woman to exercise her inalienable rights to dissolve the marriage by Khula recognised under the Muslim Personal Law (Shariat) Application Act, 1937 by approaching a Family Court, it cannot be before Shariat Council.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder

CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi

The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.

Case Briefs High Courts

Madras High Court directs police authorities to prohibit obscene and vulgar dance performances during Dusshera festival

Madras High Court: In a writ petition filed for directing the respondents to obtain a declaration from the organisers of

Case Briefs High Courts

Madras High Court applies doctrine of ‘substantial compliance’ to determine implications of limitation period in the Customs Act, 1962

Madras High Court: In a case where show cause notices were sent by Assistant Commissioner of Customs (Respondent 4) for short collection

Legislation Updates Rules & Regulations

CBIC notifies Controlled Delivery (Customs) Regulations, 2022

The Central Board of Indirect Taxes and Customs (CBIC) has notified Controlled Delivery (Customs) Regulations, 2022 in order to track shipments of

Case Briefs Foreign Courts

AFCHPR| Republic of Kenya directed to identify and demarcate the Ogiek ancestral land and make monetary reparations to the community for the moral and material prejudices suffered

African Court on Human and People’s Rights (‘AFCHPR’): While deciding the instant matter concerning the eviction of a Kenyan indigenous minority ethnic

Legislation Updates Rules & Regulations

Single jurisdiction single membership rule applied to Customs Brokers vide Customs Brokers Licensing (Amendment) Regulations, 2022

On 24th June, 2022, Central Board of Indirect Taxes and Customs (CBIC) notified Customs Brokers Licensing (Amendment) Regulations, 2022. The amendment revises

Case Briefs High Courts

[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside

Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Unless 7.5% of the penalty is deposited when the penalty is in dispute, the appeal cannot be entertained by the Tribunal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Sulekha Beevi, C.S. (Judicial Member) and P. Anjani Kumar (Technical Member)

Case Briefs Foreign Courts

SL CoA | Correct Harmonized Code for ‘Pringles’ to get it cleared from customs? Court discusses in detail

Court of Appeal of the Democratic Socialist Republic of Sri Lanka: The Division Bench of M. T. Mohammed Laffar and S. U.

Case Briefs

CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them; Tribunal partly allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of

Legislation Updates Notifications

Ministry of Finance rescinds customs tariff duty relaxation for oil products

The Ministry of Finance has issued a notification dated September 10, 2021 which rescinds the previous notification dated June 29, 2021, which

Case Briefs High Courts

Cal HC | When can S. 29(2) of Hindu Marriage Act come to rescue of parties seeking to prove divorce on basis of custom? Read the case of a second ‘wife’ denied widow pension

Calcutta High Court: Sabyasachi Bhattacharyya, J., expressed that: Where a conflict arises between individual conscience of the concerned Judge and judicial conscience,

Case Briefs High Courts

All HC | “Cruel, unethical to force present generation to follow 150 yrs old customs, traditions which violate fundamental rights”: HC rules Publication of Notice of Intended Marriage under Special Marriage Act shall not be mandatory

“The society has an ever-changing phenomenon. It keeps changing with time as per its new needs, expectation and other changing aspects. The very purpose of law is to serve society as per its requirements; therefore, the law also keeps evolving with the changes in society.”