Jurisdiction of Customs authorities - Claim of benefit of AIFTA ...

Customs Can Act on Fraudulent ASEAN-India Trade Claims Despite AIFTA Article 24 Exclusion from State Law.

December 6, 2023

Case Laws Customs HC

Jurisdiction of Customs authorities - Claim of benefit of AIFTA - fraudulently obtaining Country of Origin certificate by the supplier - The suppression of facts is evident - When AIFTA Article 24 is not part of State law and Indian law making body has not recognised it for its implementation by excluding it from statutory law and rules, the proceedings taken out against the petitioner under the substantive provision of Customs Act, cannot become bad or stand illegal on their count. - HC

View Source

← Previous Next →

Jurisdiction of Customs authorities - Claim of benefit of AIFTA ...

Customs Can Act on Fraudulent ASEAN-India Trade Claims Despite AIFTA Article 24 Exclusion from State Law.

December 6, 2023

Case Laws Customs HC

You may also like:

Income accrued in India - Shipping income earned in India - India Singapore DTAA - income is exempt in the singapore - AO has made an attempt to deny the benefit of...

Foreign tax credit claimed under Article 24 of India- UK DTAA read with Section 90 - assessee who is a resident of India and has derived from salary which has suffered...

Applicability of Article 8 vis-a-vis Article 24 of DTAA - DTAA between India and Singapore - shipping income - Article 24 only envisages territorial and jurisdictional...

Duty concessions to Philippines and other ASEAN countries in view of ASEAN- India FTA (AIFTA). - Notification as amended

The Appellate Tribunal considered whether income earned in India by the Appellant is taxable, focusing on the denial of DTAA benefits between India and UAE. The CIT(A)...

This case deals with the accrual of income in India from exploration activities and the determination of whether the assessee has a Permanent Establishment (PE) in India...

Retrospective Issuance of Certificates of Origin under India's Trade Agreements - Trade Notice

Benefit of nil rate of Basic Customs Duty (BCD) - Free Trade agreement - country of origin - The impugned Notification is a kind of preferential trade arrangement...

The assessee, a foreign airline company and tax resident of the USA, engaged in the business of operating aircraft in international traffic, obtained approval from DGCA...

Taxability of interest on income tax refund received - PE in India or not? - whether shall be taxable as business income under Article 7 of India-France DTAA as against...

Constitutional validity of of amendment to LIC Act - Money Bill of not - Sections 128 to 146 of the Finance Act, 2021 - the reason for amendment is to bring the money...

Fees for technical services (FTS) - India France DTAA - claiming the benefit of the restricted definition under India USA DTAA - Since the assessee has been found not to...

Tax credit under article 23(2) of India Japan Double Taxation Avoidance Agreement ['Indo Japanese tax treaty'] - on the peculiarities of Indo Japanese tax treaty...

The Securities and Exchange Board of India (SEBI) issued the (Second Amendment) Regulations in 2024 to amend the Prohibition of Insider Trading Regulations, 2015. The...

TDS u/s 195 - Taxability of income in India - PE in India - taxation of offshore supplies - Taxation of Fee for Technical Services (FTS) in the absence of FTS article...

Quick Updates: