High Court Rulings

Deliberately carried gold bar through green channel; Upholds confiscation with penalty 

Delhi HC upholds the confiscation of a 250 gm gold bar along with the penalty of Rs. 1,40,000/-, saying that “… this Court is of the opinion that the Petitioner, having deliberately carri...View More

Proper-officer must draw samples in presence of owner u/s 144; Declares seizure as illegal 

Gujarat HC, while declaring the seizure of imported Distillate Fuel Oil as illegal, affirms that Section 144 of the Customs Act, 1962 mandates that the proper officer has to draw the samples in the pr...View More

Dismisses petition against SCN which denies preferential duty rates to copper tubes/pipes under AIFTA 

Delhi HC agrees prima facie with the Revenue that, under the domestic laws it has the power to reject or suspend ‘preferential tariff treatment’ extended under treaties such as the Associa...View More

Split verdict on State’s power to levy cess on water used for electricity generation 

Uttarakhand HC (division bench) delivers split verdict on State’s power to levy cess on water used for electricity generation. ...View More

By a 2:1 majority, invalidates Water Cess on hydropower generation as ultra vires 

Following a split verdict on the validity of the Uttarakhand Water Tax on Electricity Generation Act, 2012, the Uttarakhand High Court (Third Judge), upon reference by the Acting Chief Justice, by a 2...View More

JDA between landowner-developer amounts to 'barter/exchange', not sale; Upholds Tribunal’s ruling 

In a significant matter, Karnataka HC dismisses Revenue’s revision petition against the Karnataka Appellate Tribunal ruling which held that the joint development agreement (JDA) between the land...View More

Copy of Bombay HC judgment quashing FTA benefits denial over invalid public notices 

Bombay HC sets aside order of Asst. Commr. Of Customs denying Assessee’s preferential rate of duty under Notification No.046/2011 (ASIAN-India Free Trade Agreement (AIFTA) on imports originating...View More

Revenue not a ‘secured creditor’ for holding charge over property sold in liquidation 

In a significant ruling providing relief to purchaser of property during public auction conducted under the IBC, 2016, Madras HC holds that VAT authorities charge over the property of corporate debtor...View More

Copy of Bombay HC judgment granting RoDTEP-benefits to sugar exporters 

Bombay HC holds that exporters of white refined/crystal sugar are entitled to benefits under the RoDTEP scheme despite the export of sugar being classified as “restricted” post Notificatio...View More

Revenue inaction cannot prejudice importer or compromise safeguarding of customs duty revenue; Directs SCN issuance 

Karnataka HC holds “the lack of diligence on the part of the authorities ought not to cause prejudice or place the taxpayer in a disadvantageous position….at the same time, the inaction o...View More