High Court Rulings

Solar modules “intended for use” in MOOWR warehouse not time-bound for removal, no interest u/s 61(2) 

Rajasthan HC (Jaipur Bench) dismisses Revenue’s appeal and upholds CESTAT Delhi ruling which held that solar modules imported by Respondent under the Manufacture and Other Operations in Warehous...View More

Directs refund of additional customs duty with interest absent charging provision, Rule 96(10) omission 

Bombay HC directs refund of additional customs duty paid along-with interest at the time of goods that were imported, processed and subsequently exported on which refund of IGST was claimed upon expor...View More

Upholds Rs.425-cr personal penalty on diamond supplier for abetting misdeclared exports

Gujarat HC upholds the personal penalty of Rs. 425 crores imposed on a local supplier of natural diamonds (Assessee), allegedly involved in fraudulent attempt to export diamonds; Holds that Petitioner...View More

Airlines liable for mandatory penalty on delayed Foreign Travel Tax payment; Subordinate-law ceiling cannot override statutory threshold 

Bombay HC, in a common judgment concerning Malaysian Airlines, Saudi Arabian Airlines, North West Airlines and Kenya Airways Ltd., upholds penalties imposed under Section 38(3) of the Finance Act, 197...View More

Liability to pay interest not extinguished merely on settlement of duty by Settlement Commission 

Delhi HC holds that the liability to pay interest is a statutory consequence of the liability to pay duty and does not stand extinguished merely because the quantum of duty is settled by the Settlemen...View More

Verification of IEC/GSTIN existence alone doesn’t constitute authorization; Upholds revocation of Customs Broker licence 

Delhi HC upholds CESTAT ruling affirming revocation of Customs Broker licence and imposing monetary penalty for permitting his Customs Broker licence and credentials to be used by his G-card holder fo...View More

Allows Oil India refund of Cess paid under mistake beyond Section 11B one-year limitation period; Dismisses Revenue's appeal 

Gauhati HC dismisses Revenue’s appeal, granting Oil India refund of Education Cess (EC) and Secondary & Higher Education Cess (SHEC) mistakenly paid beyond the limitation period u/s 11B of t...View More

Copy of Bombay HC order releasing Skoda’s customs matter after reserving judgment 

Bombay HC releases the Skoda Auto Volkswagen matter without pronouncing judgment, nearly 15 months after reserving it, and directs that it be placed before the regular Bench as per the roster for writ...View More

Importer cannot claim bona fide purchaser protection for forged duty-credit scrips absent due-diligence 

Delhi HC holds that importers who utilise forged or manipulated transferable duty-credit scrips cannot escape statutory consequences by claiming to be bona fide purchasers or relying on the doctrine o...View More

Vacancies and approval process constitute 'sufficient cause'; Condones State’s revision delay on 3D-glasses taxability 

Madras HC, in a reference arising from divergent views of a Division Bench, condones 78 days’ delay in filing the State’s Tax Case Revisions against Tamil Nadu Sales Tax Appellate Tribunal...View More