High Court Rulings


“Town seizure” not legal sanctuary for high-purity bullion’s smuggling; Scientific purity, surreptious movement justifies confiscation 

Calcutta HC, ruling in favour of the Revenue, sets aside the CESTAT order and restores the original adjudication directing absolute confiscation of 1.9 kg of gold and imposing penalties on the respond...View More

Grants interest on delayed refund of excess CVD paid due to technical-glitches in EDI system 

Delhi HC reiterates law in a batch of writ petitions filed by Assessees (Jaina Marketing & Associates, Lava International Ltd., Intex Technologies (India) Ltd.) challenging denial of interest on r...View More

C-Form denial post-GST for inter-state sale of ENA impedes liquor manufacturer’s fundamental rights 

Madras HC dismisses Revenue’s intra-court appeal, thereby upholding the direction of the Single Judge to issue C-Forms for inter-State purchase of Extra Neutral Alcohol (ENA) used in manufacture...View More

'Earthen roofing tiles' manufactured by Society recognized/financed by Khadi Board exempt; Adopts purposive interpretation 

Kerala HC holds that the article 'earthen roofing tiles' manufactured by a Co-operative Society, which is recognized and financed by the Kerala Khadi and Village Industries Board, qualify for exemptio...View More

Customs has no jurisdiction to investigate scrip frauds sans consent by DGFT 

Madras HC (Madurai Bench), while allowing Assessee’s writ appeal, reiterates that Revenue cannot take action u/s 28AAA of the Customs Act, 1961 without there being a prior determination by DGFT ...View More

Quashes Rs.1.26 cr notice against Sheesha Sky Lounge for absence of pre-SCN 

Bombay HC quashes SCN proposing a demand of Rs. 1.26 crores service tax on Sheesha Sky Lounge on the ground that the said SCN bypassed the mandatory requirements of pre-show cause consultation as stip...View More

Directs re-adjudication of service-tax demand that was based solely on ITR data 

Karnataka HC sets aside order confirming a service tax demand, where proceedings were initiated solely based on information received from the CBDT (Form 26AS/Income Tax Returns), and remitted the matt...View More

Right to appeal under omitted provisions gets revived post-invalidation of NTTA, 2005 

Patna HC sustains the batch of appeals filed by the Revenue u/s-35G of the Central Excise Act, 1944 and Section-130 of the Customs Act, 1962, holding that right to appeal before the High Court still e...View More

Once FSSAI issues fit for human-consumption NOC, Revenue cannot re-test goods without cogent reasons 

Bombay HC quashes seizure memo and conditional provisional release order imposed by Customs on imported roasted areca nuts, holding that once the Food Safety and Standards Authority of India (FSSAI) h...View More

Denies anticipatory bail in alleged cigarettes smuggling case citing investigation to be at ‘nascent’ stage 

Delhi HC denies anticipatory/pre-arrest bail to a man (Applicant) who has been accused of smuggling 12 lakhs foreign origin cigarettes valued at Rs. 2.4 crores; Court observes that “The investig...View More