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Sanjay Jain

Latest Posts by Sanjay Jain

Readymade Garment Accessories Import-Compliance

July 15, 2021 3618 Views 0 comment Print

In the last budgetary changes, the Customs mega exemption Notification No. 50/2017-Cus dated 30.06.2017 witnessed vital changes and amidst these changes, two changes directly hit readymade garment exporters and here these both changes are discussed for the sake of enhancement of awareness of the stakeholders. EXEMPTION IN RELATION TO FASTENERS, THREADS, RIBS ETC. Prior to […]

Longer Limitation Period-Supreme Court Orders

June 5, 2021 9780 Views 1 comment Print

The resurgence of COVID-19 pandemic recently headed different regions/states of India into lockdown which escalated difficulties in instituting the cases and filing applications in the courts at all levels. The Supreme Court Advocate on Record Association (SCAORA) took note of such a daunting situation before the litigants and filed the interlocutory application before the Supreme […]

IGCR Rules, 2017| Clarifications | Circular No. 10/2021-Cus Dated 17.05.2021

May 22, 2021 12240 Views 0 comment Print

Till the insertion of major amendments in the Customs (Import of Goods at Concessional Rate of Duty) Rules,2017 [IGCR Rules,2017 in short] by last budgetary changes, the subject rules were simple and plain reading used to make the sense. In Budget 2021 changes, the post import compliances in respect of the importation of many goods […]

Co-Existence of Refunds-GST Law

April 29, 2021 1320 Views 0 comment Print

The authority to refund the taxes in the GST provisions is found under section 54 of the CGST Act and section 16 of the IGST Act respectively. Before dwelling upon the deeper analytical discussion in these refund mechanisms, it would be appropriate first to have bare look upon relevant provisions as they stand; The provisions […]

Taxing of Lottery – Journey from Service Tax to GST

March 15, 2021 5013 Views 1 comment Print

The greed and avarice of the human being have been geneses of the gambling and betting in the society and their presence may be noted worldwide without knowing geographical boundaries. In ancient times, the number of precedents in the epics are found to show the practice of gambling and betting in vogue despite considering the […]

Waste Paper Import-End Use Certificate Ends

February 15, 2021 17454 Views 1 comment Print

The last budgetary changes, one leap ahead on the path of ease of doing business, has brought much needed respite to the importer of recovered waste paper by switching over from tedious practice of submission of utilization certificates in the form of End Use Certificates to trust based and self-regulated compliance. In this expatiation below, […]

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