Prohibited importation of cosmetics without prior regulatory registration attracts seizure and confiscation; warehousing or re export claims do not cu...
Provisional release on security permitted where cash deposit plus bond secures differential duty; classification and treaty benefits referred for deci...
Customs Valuation Rule Sequence must be followed; single-comparator re-determination and penalties set aside without comparability or proof of mis-dec...
Separately Identifiable Services: transportation found to be the essential character, so Cargo Handling classification and extended limitation rejecte...
Receipts earned by a Netherlands tax resident from Indian airline customers were examined to determine whether they constituted "royalty" taxable in India under s. 9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the treaty requires grant of use or right to use intellectual property, or provision of a secret process or formula, which was not established on the facts since no such rights or secret process were made available to customers. It further held that amendments to domestic law cannot be automatically imported into the DTAA for characterisation of royalty. Accordingly, the receipts were not taxable in India as royalty. - ITAT
Receipts earned by a Netherlands tax resident from Indian airline customers were examined to determine whether they constituted "royalty" taxable in India under s. 9(1)(vi) and Article 12 of the India-Netherlands DTAA. The tribunal held that royalty under the treaty requires grant of use or right to use intellectual property, or provision of a secret process or formula, which was not established on the facts since no such rights or secret process were made available to customers. It further held that amendments to domestic law cannot be automatically imported into the DTAA for characterisation of royalty. Accordingly, the receipts were not taxable in India as royalty. - ITAT
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