High Court Rulings


Criticizing ‘needless’ litigation, grants compensation after customs eschews DGFT's classification 

Madras HC, in a first, directs Revenue to grant compensation to the Assessee-Hotel for needlessly litigating a settled issue on classification of capital goods; Negating the EPCG license under which t...View More

Quashes reduction of exemption quantum of commercial tax paid by Eicher Motors 

Madhya Pradesh HC in writ petition pertaining to reduction of exemption quantum while assessee deposited commercial tax in good awaiting provisional eligibility certificate, holds that same amounts to...View More

Goods classification have no bearing on legality of imports for Advance-Authorization; Sets-aside demand

Kerala HC dismisses Revenue’s appeal challenging recovery of differential customs duty pertaining to mis-classification of imported ‘fish-protein’; Assessee, for the period between 2...View More

Hiring of computer and computer-peripherals, a transfer of right-to-use goods, not liable to service-tax 

Calcutta HC sets-aside the demand of service tax on server, computers, printers, computer peripherals, etc. provided to different clients on hire basis under supply of tangible goods service” u/...View More

Claims pending litigation before MPCTAB falls under 'Disputed Amount' for seeking amnesty 

Addressing multiple writ petitions on similar controversy relating to how would a demand which is pending litigation before an Appellate Authority be categorized, Madhya Pradesh HC clarifies that for ...View More

Holds no violation of natural justice where Assessee failed to reply despite opportunities given 

Allahabad HC rejects plea of violation of natural justice, holding that once Assessee had sought the time of six to eight weeks for replying to the SCN, it was incumbent on Assessee to proactively app...View More

Directs release of detained gold ornaments being personal effects of passenger 

Delhi HC directs release of ‘old’ gold kada and gold chain detained by Customs upon passenger’s return from Bangkok, holding the same to be used personal jewellery exempt from duty u...View More

Directs release of detained jewellery to Singapore national; Refuses to waive storage charges 

Delhi HC allows Assessees’ writ petition seeking return of detained personal jewellery; Assessees’ of Indian origin were returning from Singapore when gold jewellery collectively worth mor...View More

Directs Customs to complete adjudication, dispose seized buffalo meat consignments 

Kerala HC, in the matter of confiscation of Buffalo meat consignment export, considering the time taken in adjudication process, and no objection of exporter in disposing the perishable articles, dire...View More

Relegates Assessee to statutory-appeal against ‘disproportionate’ penalty on areca-nuts smuggling 

Delhi HC disposes Assessee’s writ petition challenging the penalty of Rs 5 Crores u/s-114AA of the Customs Act, 1962 after finding Assessee’s active involvement in smuggling of areca nuts;...View More