Loading...

⚠ ✕
❮ Top
☎ Help
☰
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback✕

Contact Us At :

✉ E-mail: [email protected]

✆ Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search ✕
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
╳
Add to...
You have not created any category. Kindly create one to bookmark this item!
✕
Create New Category
Hide
Title :
Description :
❮❮ Hide
❮ Default View
Expand ❯❯
Close ✕
🔎 Filters / Advanced Search ❯
TEXT

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In
Main Text + AI Text ❯
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws---- ❯
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ---- ❯
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ---- ❯
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
☰   Show Results ❯
    Functional and financial comparability excludes companies lacking verifiable disclosures, similar business profiles, or qualifying employee costs.
    Turnover mismatches under percentage-completion accounting cannot alone establish suppressed income where customer advances remain recorded as liabili...
    Electronic DRP directions trigger final assessment limitation, rendering assessments completed after the statutory period time-barred and void.
    Permissive possession under a development agreement does not trigger capital gains transfer where it is limited to construction.
    Software development comparability requires employee-cost filtering and segmental data; unsupported CUP receivables interest adjustments fail.
    Modified returns under unilateral advance pricing agreements require pending assessments to conform to agreed transfer-pricing terms.
    Settled tariff classification bars renewed duty drawback misclassification notices for nuts, bolts, washers, hand tools and allied goods.
    Animal feed premix classification places vitamin and enzyme mixtures within animal-feed preparations rather than chemical or enzyme headings.
    Section 108 statements in gold-smuggling cases require cross-examination and corroboration, sustaining liability while enabling lower penalties.
    Tariff classification of refractory mortar excludes the chromium ore heading, eliminating export duty and related penalties.
    Oppression in quasi-partnership companies protects excluded founders, while Swiss Challenge buyouts can validly resolve irretrievable shareholder dead...
    Private-courier service validates an insolvency demand notice when delivery gives the debtor notice and opportunity to respond.
    PMLA proceedings and resolution applicant eligibility: pending attachments do not bar plan approval without the prescribed conviction.
    Continuing personal guarantees survive consent awards, debt restructuring and third-party assumptions unless creditors expressly release the guarantor...
    Security interest under lease deeds requires an existing consensual charge, leaving statutory development dues unsecured in insolvency.
    Speedy trial rights and co-accused parity support regular bail in prolonged money-laundering prosecutions subject to strict conditions.
    Post-merger cheque validity bars dishonour prosecution when presentation occurs after the prescribed bank-merger replacement deadline.
    Road and Infrastructure Cess on exported petrol and diesel is reduced to nil from the notification's effective date.
    Special additional excise duty on exported aviation turbine fuel is revised, applying from Official Gazette publication.
    Territorial jurisdiction for money-laundering trials is revised for specified districts, replacing earlier court-area entries under the statutory fram...
❮
❯
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

This is a case involving the imposition of Anti-Dumping Duty...

Anti-Dumping Duty on SEZ to DTA Transfers: Court Allows Appeal Due to Notification Lapse and Jurisdiction Questions.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

Customs November 11, 2024 Case Laws HC
This is a case involving the imposition of Anti-Dumping Duty (ADD) on goods removed from a Special Economic Zone (SEZ) to the Domestic Tariff Area (DTA). The key points are: 1) The demand for ADD for the period from 08.12.2014 to 31.08.2015 cannot be sustained as the ADD Notification had lapsed on 07.12.2014, and the subsequent notification extending it was held invalid. 2) For the prior period (14.11.2014 to 07.12.2014), no breakup of ADD liability or penalty was provided, necessitating further examination after deciding other objections. 3) The Development Commissioner had jurisdiction to issue show cause notices and adjudicate the matter before 05.08.2016, as the administrative head empowered under the SEZ Act. 4) The failure to provide the petitioner with the respondents' written submissions before concluding proceedings is immaterial, as the orders are not mere modifications of those submissions. 5) Determining whether the goods fall within the scope of the ADD Notification and whether the business model involved circumvention involves disputed questions of fact, requiring detailed examination of evidence, which is inappropriate in a writ petition when a statutory remedy is available. 6) The High Court granted leave to the petitioner to file a statutory appeal on.

Topics

Acts Income Tax