Levy of SWS When Imports Made Availing “Scrip” Exemptions – Unending Controversy
by Manish Jain*, Ambarish Pandey** and Shruti Khanna***
Imports
Regulation of provisions on re-import of jewellery exported on E-commerce platforms vide Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2022
On 30-6-2022, Ministry of Finance notified Courier Imports and Exports (Electronic Declaration and Processing) Amendment Regulations, 2022. By this amendment,
IGST on Ocean Freight for imports unconstitutional; Won’t create a level playing field but will drive Indian shipping lines out of business: Supreme Court
Supreme Court: In the case where the constitutionality of two Central Government notifications related to levy of Integrated Goods and Services Tax
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.
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
9A of FTDR Act does not negate Central Govt’s power to impose restrictions on imports under Section 3(2): SC
Supreme Court: The 3-judge bench of AM Khanwilkar, Dinesh Maheshwari and Sanjiv Khanna, JJ has held that the provisions of Foreign Trade