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Bombay High Court Hears Challenge to Denial of Exemption for Transitional Product Specific Safeguard Duty under Section 8C of Customs Tariff Act, 1975. Petitioner Asserts Notification No.96/2009-Cus. Intended to Exempt All Safeguard Duties and Phrase 'under section 8B' is Discriminatory.

The petitioner, a public limited company manufacturing pneumatic tyres, regularly imported Carbon Black from the People’s Republic of China. Carbon ...

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Bombay High Court Dismisses Petition Challenging Enforcement Committee Decision in Textile Quota Fraud Case. Petitioner Found to Have Forged Visas and Fabricated Bank Realisation Certificates to Obtain Premium Quota.

The petitioner, M/s. Minar Exports, challenged a decision of the Enforcement Committee constituted under a notification dated 12 November 1999 by the ...

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Supreme Court Disposes of Appeals by Authority for Advance Rulings Against High Court Judgment Quashing AAR's Rejection of Treaty Benefits. Questions Raised on Taxation of Capital Gains Under India-Mauritius DTAA and Scope of Section 245R(2) Proviso (iii) of Income Tax Act, 1961.

The disputes arose from applications for advance ruling filed by three Mauritius-incorporated companies—Tiger Global International II Holdings, Tige...

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Bombay High Court Quashes Termination of Anti-Dumping Investigation in Seamless Tubes Case — Designated Authority Failed to Provide Opportunity of Hearing Before Terminating Investigation Under Customs Tariff Rules, 1995.

The petitioner, M/s. ISMT Limited, a manufacturer of seamless tubes and pipes, filed an anti-dumping application before the Designated Authority alleg...

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Supreme Court Upholds Designated Authority's Termination of Anti-Dumping Investigation Due to Insufficient Data Period. Causal Link Between Dumped Imports and Injury Not Established, High Court's Substitution of Findings on 'Like Article' Exceeded Judicial Review.

The appeals arose from a challenge by the Designated Authority (DA) and the Central Government against three orders of the Telangana High Court concer...

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Bombay High Court Dismisses Revenue's Appeals in Antidumping Duty Gap Period Case. Tribunal's Decision That No Antidumping Duty Can Be Levied During Period Between Expiry of Provisional Duty and Imposition of Final Duty Under Rule 21 of Customs Tariff (Antidumping) Rules, 1995 Upheld.

The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 Aug...

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Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

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Bombay High Court Dismisses Writ Petition Against MSME Facilitation Council Award on Maintainability Grounds. Council Has Jurisdiction Over Disputes Arising Before 2006 Act Came Into Effect.

The petitioner, Bajaj Auto Limited, challenged an award of the Micro and Small Enterprises Facilitation Council (respondent no. 4) in a writ petition ...