Non-submission of FIRC cannot be the sole basis to deny the claim for refund of unutilised ITC.

Madras High Court delivers a Googly - Rules notifications 09/2023– CT and 56/2023-CT issued u/s 168A are invalid and illegal, but Orders issued u/s 73(10) are not time barred

Madras HC ruled that DGFT’s classification of goods under EPCG is binding on the Customs Authority and cannot be questioned

Revisiting the Doctrinal Divide: Cancellation Versus Revocation of Bail Orders

Treaty Provisions, not transformed into National Law [Customs Act], cannot deprive the Department of its power to issue SCN.