High Court Rulings


DGFT must conduct independent scrutiny for issuing licence/EODC, not just follow DRI directives 

Gujarat HC allows assessee’s writ petition against the order of Addl. DGFT denying licences/authorizations and EODCs in assessee’s favour, finding that the order was passed placing relianc...View More

DGFT cannot stall decision on authorization redemption indefinitely citing DRI probe 

Delhi HC directs the DGFT to decide the assessee's advance authorization redemption application within 6 months, while setting aside deficiency letters that solely cited an ongoing DRI investigation a...View More

Not open for DRI to block imports/impose duty if licensing-authority fails to act 

Madras HC allows assessee’s writ petition, holds that if the licensing authority has not taken any appropriate action as per the recommendations of the DRI, it is not possible for the DRI to dis...View More

EODC issuance by DGFT final, customs can't deny export obligation discharge 

Karnataka HC upholds CESTAT Bangalore ruling, holds that if the assessee has fulfilled the export obligations which was examined by Joint Director of Foreign Trade and Export Obligation Disc...View More

Customs can interpret licence conditions, not just blindly enforce them once produced 

Madras HC allows Customs appeal, sets aside the CESTAT ruling that held that it is not for the Customs authority to interpret the Licence Policy and they are to enforce the same once a valid licence i...View More

Dismisses writ appeal on ground of delay in filing appeal against Single Judge order 

Dismisses writ appeal on ground of delay in filing appeal against Single Judge order ...View More

Directs processing Sanofi's rebate claim inadvertently filed before officer different from prescribed authority

Gujarat HC directs appropriate authority (AA) to process the rebate claim filed by Assessee under Rule 9 of Central Excise Rules, 2002 after Assessee inadvertently filed the claim before jurisdictiona...View More

No interest, penalty imposable for IGST non-payment pre-Finance Act amendment: Reads down Circular 

Bombay HC quashes order seeking to recover interest, penalty and redemption fine vis-a-vis importers who have paid or willing to pay IGST post re-assessment of Bill of Entry (BoE) for non-compliance w...View More

‘Interest a measure of recompense for refund payable’; Directs to return excess tax 

Jharkhand HC in matter pertaining to denial of refund of excess tax amount, issues direction regarding payment of interest at 6% over and above total principal amount “from the expiry of 90 days...View More

Quashes entry-tax recovery on IMFL from United Spirits; Follows binding State Circular 

Allahabad HC allows writ petition by United Spirits Ltd. (USL/assessee), modifies the assessment order passed by Addl. Commr. (A), states that, no recovery of entry-tax on Ind...View More