GSTaxperts

13/10/2025

No penalty if asked to do something impossible -Adv. R K Hasija discusses .Advocate R.K. Hasija is a senior consultant in GSTaxperts.
R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading law firm of India, Lakshmikumaran & Sridharan and headed its Chandigarh Branch Office. He has also been the head of its litigation and consulting team specializing in indirect taxes. He has been advising various clients on a number of issues on indirect taxes and FEMA. He has successfully argued various cases, representing numerous clients at various forums including High Court, Appellate Tribunal (CESTAT), Settlement Commission, Authority for Advance Ruling, Departmental Authorities and Commissioner (Appeals). He has the added advantage of having an experience of over 20 years holding an executive position in the Department of Customs & Central Excise. With more than 35 years of experience, he has exceptional grasp over GST, Central Excise, Customs, Service Tax, Foreign Trade Policy and VAT issues.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.
Please do watch full video on youtube:

Advocate R.K. Hasija is a senior consultant in GSTaxperts. R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading la...

16/09/2025

No penalty under Customs law on a company -Adv. R K Hasija discusses
Advocate R.K. Hasija is a senior consultant in GSTaxperts.
R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading law firm of India, Lakshmikumaran & Sridharan and headed its Chandigarh Branch Office. He has also been the head of its litigation and consulting team specializing in indirect taxes. He has been advising various clients on a number of issues on indirect taxes and FEMA. He has successfully argued various cases, representing numerous clients at various forums including High Court, Appellate Tribunal (CESTAT), Settlement Commission, Authority for Advance Ruling, Departmental Authorities and Commissioner (Appeals). He has the added advantage of having an experience of over 20 years holding an executive position in the Department of Customs & Central Excise. With more than 35 years of experience, he has exceptional grasp over GST, Central Excise, Customs, Service Tax, Foreign Trade Policy and VAT issues.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.

Please do watch full video on youtube

Advocate R.K. Hasija is a senior consultant in GSTaxperts. R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading la...

16/07/2025

Penalties against Customs broker successfully defended, Adv. R, K Hasija recent decision.

Please do watch full video on youtube

Advocate R.K. Hasija is a senior consultant in GSTaxperts. R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading la...

13/06/2025

GST Tribunal mai aayga witness, janiye kese!
Please watch full video on youtube

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

06/06/2025

GSTAT will decide all matters quickly ?
Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen interest in Indirect Taxes.

GSTaxperts is a firm of Advocates and consultants which provide highest quality of tax consultancy and advisory pertaining to indirect taxes such as GST, Customs, Excise, etc, to corporations and individuals operating in the Indian subcontinent.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

30/05/2025

GSTAT ke faisle aaynge jald!!

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen interest in Indirect Taxes.

GSTaxperts is a firm of Advocates and consultants which provide highest quality of tax consultancy and advisory pertaining to indirect taxes such as GST, Customs, Excise, etc, to corporations and individuals operating in the Indian subcontinent.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content
Please do watch full video on YouTube

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

23/05/2025

GST Tribunal’s official language-English

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen interest in Indirect Taxes.

GSTaxperts is a firm of Advocates and consultants which provide highest quality of tax consultancy and advisory pertaining to indirect taxes such as GST, Customs, Excise, etc, to corporations and individuals operating in the Indian subcontinent.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

19/05/2025

GST unsigned order valid? Adv. R.K. Hasija, discusses

Please do watch full video on youtube

Advocate R.K. Hasija is a senior consultant in GSTaxperts. R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading la...

16/05/2025

GST appeal file krna pdega mehenga!!
Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen interest in Indirect Taxes.

GSTaxperts is a firm of Advocates and consultants which provide highest quality of tax consultancy and advisory pertaining to indirect taxes such as GST, Customs, Excise, etc, to corporations and individuals operating in the Indian subcontinent.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.
Please do watch full video on youtube

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

12/05/2025

GST arrest landmark decision - Adv. R.K. Hasija discusses

Advocate R.K. Hasija is a senior consultant in GSTaxperts.
R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading law firm of India, Lakshmikumaran & Sridharan and headed its Chandigarh Branch Office. He has also been the head of its litigation and consulting team specializing in indirect taxes. He has been advising various clients on a number of issues on indirect taxes and FEMA. He has successfully argued various cases, representing numerous clients at various forums including High Court, Appellate Tribunal (CESTAT), Settlement Commission, Authority for Advance Ruling, Departmental Authorities and Commissioner (Appeals). He has the added advantage of having an experience of over 20 years holding an executive position in the Department of Customs & Central Excise. With more than 35 years of experience, he has exceptional grasp over GST, Central Excise, Customs, Service Tax, Foreign Trade Policy and VAT issues.

Disclaimer:
The content of this video is intended solely for educational and informational purposes. It does not constitute legal advice or create an attorney-client relationship. Viewers are advised to consult a qualified legal professional for advice regarding their individual situations. The creators of this video accept no responsibility for any actions taken based on its content.

Please do watch full video on youtube

Advocate R.K. Hasija is a senior consultant in GSTaxperts. R.K.Hasija is a practicing Advocate for more than 20 years. He has been a partner in a leading la...

09/05/2025

GSTAT appeal filing mei naa kare zara bhi delay!
Please do watch full video on you tube

Shivang Puri is a lawyer, consultant in GSTaxperts, Chandigarh. Shivang Puri is an alumnus of the National Law Institute University, Bhopal and has a keen in...

31/03/2025

📢 Big Win for Exporters! CESTAT Delhi Clarifies FOB Value Cannot Be Altered by Customs Officers ⚖️

In a crucial ruling, the Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Delhi, in M/s JBN Apparels Pvt Ltd vs. Commissioner of Customs, New Delhi ICD TKD, has held that the Free on Board (FOB) value in export transactions is solely determined by the contract between the buyer and seller and cannot be modified by any Customs officer.

🔹 Key Facts of the Case:
✅ The exporters filed shipping bills at ICD Tughlakabad (TKD), but the Customs Department suspected overvaluation to claim excess export incentives (Drawback, MEIS, and ROSL).
✅ The goods were examined, and no discrepancy was found in their declaration. However, based on market inquiries, Customs alleged the goods were overvalued.
✅ The Joint Commissioner dropped all proceedings, but on appeal, the Commissioner (Appeals) partially remanded the matter, directing a re-determination of export benefits.
✅ The Revenue challenged the acceptance of FOB values, while the exporters contested the remand order.

🔹 Issues Before the Tribunal:

📌 Can the Customs Department re-determine the FOB value of export goods?
📌 Does rejection of the assessable value under the Valuation Rules impact FOB value?
📌 Do Customs officers have the power to alter the value for determining export incentives?

🔹 Tribunal’s Findings & Decision:
⚖️ The CESTAT ruled that:
🔹 FOB value is the contractual price agreed upon between the buyer and seller and cannot be modified by any Customs officer.
🔹 Even if the assessable value is re-determined for duty purposes, the FOB value remains unchanged.
🔹 Drawback, MEIS, and ROSL must be paid as a percentage of FOB value as per government notifications, and officers cannot alter this basis.
🔹 The DRI’s interference in adjudication by demanding a No Objection Certificate (NOC) was unwarranted and against judicial independence.
🔹 The Revenue’s appeal was dismissed, and the exporters’ declared FOB values were upheld.

🚨 Key Takeaways:
💡 FOB value in exports is sacrosanct and cannot be modified by Customs authorities.
💡 Export incentives must be paid strictly as per government notifications.
💡 The decision reinforces contractual freedom and prevents arbitrary intervention in export valuations.
This judgment is a major relief for exporters facing arbitrary valuation disputes! What are your thoughts on this ruling?