Saturday, August 19, 2023

Supreme Court Recalls Judgment Holding That No Indirect Taxes Can Be Levied On Duty Free Shops At Airports

Read Order

The Supreme Court has recalled its Division Bench judgment dated 10 April 2023, where the top court had ruled that Duty-Free Shops situated in the arrival or departure terminals of Airports are outside the customs frontiers of India and therefore, they cannot be saddled with any indirect taxes like the Service Tax.

While allowing the review plea filed by the Commissioner of CGST and Central Excise against the Supreme Court’s verdict in Commissioner of CGST and Central Excise vs Flemingo Travel Retail Ltd [Civil Appeal Diary No. 24336/2022 dated 10.04.2023], the bench comprising Chief Justice of India Dr DY Chandrachud, Justices Sanjay Karol and Manoj Misra observed that while hearing the appeal, none of the submissions of the Union of India had been recorded or considered and that the judgment only adverts to the submissions of the respondent-assessee.

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