High Court Rulings


DRI’s retention of seized cash beyond statutory period illegal; Castigates transfer to I-T Dept. pending writ 

Allahabad HC holds that the retention of seized cash by DRI during search proceedings conducted at premises of bullion entities beyond six months u/s 110(2) of the Customs Act, 1962 was wholly without...View More

DGFT notification takes effect only upon Gazette publication; Cannot apply to pre-arrival imports 

Delhi HC holds that DGFT notification published in the e-official Gazette on April 2, 2026 revising the import policy of jewellery and parts thereof, made of precious metals (gold, silver, or platinum...View More

Order without reasoning is "shell without a kernel”; Sets aside cryptic CESTAT decision 

While setting aside the CESTAT ruling that refused stay in the alleged Gold smuggling case, Calcutta HC remarks that an order devoid of reasoning is a "shell without a kernel”; Emphasizes that i...View More

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