Held - Today, when the mater is called, it is brought to the notice of this Court that the issue has been set at rest and is no longer res integra,.....

Held - Learned Senior Counsel appearing for the respondent also made a reference to the decision dated 31.08.2018 of the Central Government exercis.....

Held - The Commissioner (Appeals) agreed with the appellant that the duty free shops were situated beyond the customs frontier of India and, theref.....

Held - ‘Duty free’ shops in airports are a global market competing among themselves in a ‘tax exempt’ environment and the compulsions of th.....

Held - During the pendency of the writ petition, the very same issue came up for consideration before the Hon'ble Bombay High Court in the decision.....

Held - It is a matter of record that the petitioner(s) sell goods to the international passengers i.e. departing passengers or passengers arriving .....