High Court Rulings

Mere use of ‘wilful misstatement’ expression in SCN can’t confer jurisdiction u/s 28(4) 

Madras HC holds that the mere use of the expression “wilful misstatement” in the SCN or in the order cannot confer jurisdiction u/s 28(4) of the Customs Act, 1962 which applies where duty ...View More

Renewable energy certificates classifiable as ‘electrical energy’; Sets-aside VAT demand 

Madhya Pradesh HC (Indore Bench) sets aside the demand of VAT against Ujaas Energy Ltd. (Assessee), affirming that Renewable Energy Certificates (RECs) are to be deemed as purchase of renewable energy...View More

ITC available on capital goods for mining & manufacture of non-ferrous metals 

Rajasthan HC (Jodhpur Bench) holds that, Input Tax Credit (ITC) is available on capital goods/raw material used in the process of mining activities and manufacture of non-ferrous metals/cement; Observ...View More

Charge of secured creditor precedes over that of VAT authority; Directs mutation entry removal 

Gujarat HC, while directing the removal of mutation entry of charge under VAT Act, 2003 from the land, observes that the charge of the secured creditor shall precede over the charge of the VAT authori...View More

Financial hardship, natural justice plea cannot bypass mandatory pre-deposit condition for appeal; Dismisses writ 

Delhi HC refuses to entertain a writ petition challenging an order-in-original imposing a Rs. 3 crore penalty on Assessee u/s 114 of the Customs Act, where the statutory appeal was rejected for non-pa...View More

Anti-Dumping Duty on gearbox components cannot be extended to entire equipment absent statutory authority 

Madras HC sets aside assessment order which levied Anti-dumping duty on entire imported Gear Boxes, holds that Notification No.42/2017-Customs (ADD) authorises levy only on Castings forming part of a ...View More

No prohibition on CESTAT from remanding matter for fresh adjudication in proceedings under CBLR 

Delhi HC observes that, there is no such provision which prohibits CESTAT from remanding a matter for fresh adjudication in proceedings arising under the CBLR (Customs Brokers Licensing Regulations, 2...View More

Upholds foreign currency confiscation; Dismisses plea claiming violation of natural justice 

Delhi HC while dismissing a writ petition seeking to quash the Central Government (CG)’s order passed u/s 129DD of the Customs Act, 1962, upholds the confiscation of foreign currency; The sole g...View More

Non-recovery of gold from accused person no ground to quash proceedings in alleged organised smuggling 

Karnataka HC refuses to quash criminal proceedings against Petitioner, employed as cleaning staff with AI SATS, in an alleged gold-smuggling case merely on the ground that no gold was recovered from h...View More

Quashes bank-account attachments absent Commissioner’s approval; Extension requires pre-decisional hearing 

Patna HC holds that provisional attachment of bank accounts u/s 110(5) of the Customs Act cannot survive without prior Commissioner’s approval, and extension of such attachment requires a pre-de...View More