Supreme Court Rulings


Copy of SC order upholding differential duty demand for 'camera stabilizer' undervaluation 

; In this regard, cites the decision in Sanjivani Non-ferrous Trading Pvt. Ltd where the issue of undervaluation has been discussed in detail; Furthermore, on the issue of limitation re...View More

Dismisses Revenue's plea to tax 'Mechanical fertiliser facility' construction invoking extended limitation period 

SC dismisses Revenue’s appeal against CESTAT’s order which set-aside service tax demand on construction of Mechanical fertiliser handling and bagging facility rendered by Assessee at Kakin...View More

Dismisses exporter's SLP against HC’s direction to file SCN-reply considering provisional release 

SC, dismisses SLP by assessee-exporter against Bombay HC order which disposed off the writ petition praying for setting aside of show cause notice (SCN) issued by the Additional Commiss...View More

Citing 412-days delay, dismisses Revenue's appeal w.r.t. classification of 'Minute Maid Nimboo Fresh

SC dismisses Revenue’s civil appeal against CESTAT order passed in case of Hindustan Coca Cola Beverages Pvt. Ltd. (Assessee/HCCBPL) on the ground of inordinate delay of 412 days in filing the C...View More

Dismisses Revenue’s SLP finding no justifiable ground to condone 364 days delay 

SC dismisses Revenue’s SLP finding no “justifiable grounds for condoning the delay of 364 days”; Earlier, while dismissing application for condonation of delay and revision, noting t...View More

Dismisses Revenue’s SLP w.r.t. classification of Chrome Concentrate, declines interference with HC's order

SC dismisses Revenue’s SLP challenging HC order dismissing Revenue’s appeal on classification of Chrome Concentrate on ground of maintainability as the core issue revolved upon the classif...View More

Dismisses assessee's SLP against HC's dismissal of writ seeking mandatory pre-deposit condition waiver 

SC dismisses Assessee’s SLP against HC judgment dismissing writ petition against Tribunal' order denying waiver of mandatory pre-deposit condition for filing statutory appeal;&nbs...View More

Period during which writ pending before HC excludible for computing limitation for statutory-appeal 

SC allows assessee's civil appeal, observes that, the period during which the matter was pending before High Court (HC), ought to be excluded since the HC specifically granted liberty to assessee to f...View More

Dismisses Revenue's appeal against CESTAT-ruling quashing safeguard-duty on 'Diffused/Undiffused Silicon Waffer' 

SC dismisses Revenue’s appeal against CESTAT ruling which quashed demand of ‘safeguard duty’ on Diffused/Undiffused Silicon Wafer/Blue Wafer (DSW); While accepting Assessee's content...View More

Dismisses assessee's review petition against judgment upholding taxability of 'software rights transfer'

SC dismisses assessee's review petition assailing judgment affirming the decision of CESTAT Mumbai, which held that transfer of 'right to use software' is subject to taxation under the category of "In...View More