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ODR arbitration participation remains mandatory after failed conciliation, while jurisdictional and maintainability objections stay available before t...
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Automated export obligation extensions remove separate regional applications after committee approval for Advance Authorisation and EPCG authorisation...
International cargo transhipment through Indian ports continues with Customs-controlled storage, re-export safeguards, and coordinated multi-station m...
A separate reverse charge levy on the service component of CIF imports under Notifications Nos. 8/2017 and 10/2017 was held unsustainable because the same element was already included within the composite supply of imported goods. Relying on the Supreme Court's ruling in Mohit Minerals, the HC applied the principle that the service aspect cannot be taxed separately in a manner that conflicts with the statutory scheme of composite supply. As the show cause notice was founded on that invalid levy, it could not be sustained and was set aside, bringing the proceedings to an end.
A separate reverse charge levy on the service component of CIF imports under Notifications Nos. 8/2017 and 10/2017 was held unsustainable because the same element was already included within the composite supply of imported goods. Relying on the Supreme Court's ruling in Mohit Minerals, the HC applied the principle that the service aspect cannot be taxed separately in a manner that conflicts with the statutory scheme of composite supply. As the show cause notice was founded on that invalid levy, it could not be sustained and was set aside, bringing the proceedings to an end.
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