High Court Rulings

Quashes ‘duty demand letter’ issued by Customs to Vivo-Mobiles during investigation; Directs SCN issuance 

Delhi HC partly allows Vivo Mobile India Pvt. Ltd.’s (Assessee) writ petition challenging communications issued by Customs authorities seeking differential customs duty of over Rs. 3.20 crores (...View More

Denies bail to Future Maker promoters in service tax evasion case, cites offence gravity 

Punjab and Haryana HC denies bail to the MD and Chairman-cum-MD of Future Maker Life Care Pvt. Ltd., citing the grave nature of the economic offences, substantial revenue loss, and the petitioners&rsq...View More

Section 114AA penalty dispute on SEZ-DTA transactions remanded over non-consideration of objections 

Madras HC quashes adjudication order imposing penalty under Section 114AA of the Customs Act by holding that, the failure of the adjudicating authority to deal with jurisdictional objections of invoca...View More

Criminal-prosecution for concealed gold recovered prior to customs clearance absent evasion intent unsustainable; Sustains acquittal 

Delhi HC dismisses UOI’s appeal against acquitting passenger found carrying 30 gold biscuits weighing more than 3,400 Gms concealed in a waist belt at IGI Airport, New Delhi, holding that mere c...View More

Upholds Revenue’s power to demand 100% bank guarantees post-SVB findings; Dismisses Pernord Ricard’s plea 

Bombay HC, while dismissing the writ petition filed by Pernod Ricard India Private Limited (Assessee), upholds the power of Customs authority to demand bank guarantees to the tune of 100%, having rece...View More

Department can impose operational restrictions on CFS over persistent default in paying cost recovery charges 

Calcutta HC holds that, once the Container Freight Station (CFS) operator (Petitioner) persistently defaults in payment of cost recovery charges (fees charged by Customs Department to cover manpower c...View More

Refinery terminal-facilities “independent service” in form of “storage and warehousing”; Restores tax-demand on IOCL 

Patna HC, in allowing Revenue's appeal against CESTAT Kolkata ruling, restores service tax demand on Indian Oil Corporation Limited (IOCL/Assessee), and holds that the terminal facility/ware-housing a...View More

UP cannot impose VAT on Reliance’s inter-State natural gas sales 

Allahabad HC (Lucknow Bench) holds that sale of natural gas extracted from KG basin to customers in State of U.P., through Gas Sales and Purchase Agreement is not an intra-state sale but is an inter-s...View More

Suppression of wrongly availed CENVAT-credit in ER-1 attracts automatic penalty despite duty payment before SCN-issuance

Madras HC, ruling in Department’s favour, upholds the decision of CESTAT Chennai and holds that imposition of penalty becomes automatic where the assessee fails to disclose the true particulars ...View More

Customs Act special legislation, while BNSS general law; Criminal Courts lack jurisdiction in vehicle-seizures

Gauhati HC sets aside the order of Additional Session Judge ( Fast Track) that directed release of a truck which was seized by DRI in connection with duty evasion on cigarettes of forei...View More