Indirect Taxes Law – I (Central Excise & Customs)

The survey examines the notable decisions of the Supreme Court of India rendered during the year 2008 on central excise and customs law. The first half of the survey analyses the verdicts of the court on various subjects of the central excise law and the second half examines the judgments on the important topics of the customs law. Generally, the decisions have been scrutinised after dividing them into different heads coming under the purview of indirect taxes. The sequence of the decisions does not indicate the priority of the decisions