High Court Rulings

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

Validates Assessee's re-classification of ‘Processed tobacco' as ‘unmanufactured tobacco’ ; Reiterates no estoppel in classification disputes 

Madras HC (Madurai Bench) allows writ appeal setting aside the order confirming classification of processed tobacco under CETH 2403 99 10 (chewing tobacco), holding that tobacco subjected only to dryi...View More

Customs cannot act on MEIS-scrip misuse; No penalty on Customs Broker for mere classification mis-description 

Madras HC (Madurai Bench) holds that penalty on Customs Broker, acting in capacity of agent for exporter and filing shipping bills for export of goods, cannot be levied for incorrect classification of...View More

Service tax on amusement park entry invalid as dual levy trenching State taxing power 

Kerala HC allows writ appeal and quashes service tax demand on admission to amusement facilities, holding that levy by Union under Finance Act, 1994 is unconstitutional as it trenches upon State&rsquo...View More

Provisional attachment lapses automatically absent extension by Principal Commissioner 

Bombay HC holds that provisional attachment lapses automatically in the absence of valid extension by Principal Commissioner, while setting aside provisional attachment of bank accounts u/s 110(5) of ...View More

Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction 

In an important judgment relating to Customs department’s extra-territorial jurisdiction over a Foreign exporter u/s 1(2) of the Customs Act, 2962, Bombay HC quashes a SCN that proposes penaltie...View More

Writ jurisdiction permits condonation of appeal delay where justice warrants; Partly allows Spicejet’s petition 

Telangana HC, in SpiceJet’s petition challenging rejection of customs appeal at threshold on limitation ground by the lower forums, takes a purposive approach in the interest of justice, by...View More

Oriental Insurance Co. entitled to CENVAT credit on re-insurance premium prior to April 2011 

Delhi HC, while dismissing Revenue’s appeal, confirms that the Oriental Insurance Company Ltd./OIC (Assessee) is entitled to avail CENVAT Credit in respect of premium paid for re-insurance prior...View More

Quashes re-assessment as self-assessed returns were accepted after 17 years, beyond statutory period 

Orissa HC sets aside July 2024 reassessment order issued u/s 10 of the Odisha Entry Tax Act, 1999, holding that Assessee’s self-assessment returns for 2005–06 were not formally accepted u/...View More

Basis Revenue’s affidaivit, sustains single-judge’s order upholding ‘out-of-charge’ order-date to be relevant for customs-duty determination 

Kerala HC allows writ appeal filed by Patanjali Foods (formerly Ruchi Soya- Assessee), holding that the decisive date for customs duty in case of warehoused goods is the date of issuance of the &ldquo...View More