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GST – Delhi High Court: In cases involving allegations of fake ITC, multi-entity fraud or complex in...
GST – Gujarat High Court: IT support services provided by Indian subsidiary to US parent is not inte...
GST – Circular issued requesting comments on issuance of Composite SCNs covering multiple financial...
GSTN Advisory: Auto-populated values in Table 3.2 of GSTR-3B made non-editable from November 2025; A...
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Custom
Customs Duty Case Laws, Refund Updates & SEZ Rulings
Duty Refund & Exemption Case Summaries
SEZ Export Policies and Tribunal Rulings
Import/Export Procedure Updates
High Court Judgments on Customs Disputes
Custom
Customs – Madras High Court: Impugned Order passed after more than 10 years of issue of SCN and personal hearing, is not tenable; Even though no limitation is prescribed in the Act the statutory authority must exercise j...
Custom – Cestat Chennai: Once a Customs Broker verifies the IEC, GST details etc. of an exporter, he is not further expected to enter into the role of an investigator and verify whether the documents issued by government...
Customs – Cestat New Delhi: SCN does not rely on anything but an email said to be sent by the DGARM indicating a list of suspicious exporters, it cannot be a substitute for evidence – There is no evidence to support the...
Customs – New Delhi High Court: Mere description or misdescription in the shipping bill for whatever compelling reasons, does not change the actual factum as to who actually exported the goods - FTWZ logistics Company is...
CUSTOMS – Cestat Mumbai – Issue of recovery of drawback due to non-receipt of foreign inward remittance – Held that no finding has been recorded by the original authority as to why they had imposed penalty under Section...
Customs – Gujarat High Court: Without passing any order of seizure under Section 110, when there was a detention and there was a specific denial for shifting the goods to the public warehouse in order to save the demurra...
Custom – Cestat Ahmedabad – Issue of export of inferior quality of goods – Held that the charge of clandestine removal of goods, cannot be established on assumptions and presumptions, such a charge has to be based on con...
Customs – Gujarat High Court: As there is no time limit provided to issue SCN, the reasonable period to issue SCN cannot be more than 3 Years of payment of duty drawback, in view of the same the instant SCN issued after...
Custom – Cestat New Delhi: The imputations in the letter were later on found to be true but after the search by Department, at the time the SCN was issued, the allegation was merely based on suspicion and hence the SCN i...
Custom – Cestat Chennai: Appellant being 100% EOUs are not liable to pay interest on the duty paid on the stock of raw material warehoused beyond the period of three years – In absence of any limitation period for demand...
Customs – New Delhi High Court: Petitioner’s refund claim request was in continuation of the proceedings relating to the earlier application for refund and is not to be treated as fresh refund application, hence refund c...
Customs – Delhi High Court: As the proceedings for revocation of the petitioner’s Custom broker license were commenced beyond the period of ninety days from the date of the Offence Report, the impugned order revoking the...
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News Updates
GST – Circular issued requesting comments on issuance of C...
GSTN Advisory: Auto-populated values in Table 3.2 of GSTR-3B...
Advisory – New ‘Import of Goods’ Section added in Invo...
CBIC – Circular issued on assignment and jurisdiction of o...
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