Date of Import Under FTP
Case BriefsHigh Courts

A dispute arose over the applicability of a notification changing the import policy for studded platinum jewellery from “Free” to “Restricted”, where the consignments had been dispatched and arrived in India before the notification was published, but the Bills of Entry were filed afterwards.

Welkin Foods commodity classification
Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain*

Bombay High Court
Case BriefsHigh Courts

The petitioner, Purple Products, imported Tin Ingots manufactured from Malaysia, with a valid Certificate of Origin and based on such certification, it claimed and availed benefits under Customs Exemption Notification No. 46 of 2011, dated 1-6-2011, from time to time.

Experts CornerTarun Jain (Tax Practitioner)

by Tarun Jain†

Cite as: 2022 SCC OnLine Blog Exp 4