High Court Rulings


Dismisses appeals against cancellation of coal mining lease owing to statutory remedy of appeal 

Madhya Pradesh HC dismisses a batch of appeals against cancellation of mining leases belonging to Coal India on finding that the Competent Authority after due consideration found that “licence t...View More

Orders release of confiscated Rolex Watches absent issuance of SCN or personal hearing notice 

Delhi HC orders unconditional release of Petitioner's two Rolex watches, against which absolute confiscation order was passed, noting that the Petitioner had no opportunity to present documents before...View More

Seizure of Gold Kada without issuing SCN for over 1-year, impermissible; Directs immediate release 

Delhi HC orders immediate release of Petitioner's two gold kadas, that were worn by him and detained by Customs Department at Delhi T-3 Airport, citing failure to issue SCN since seizure on December 1...View More

Revenue to communicate seizure-order to Foreign National via e-mail/mobile, not MHA 

Delhi HC, in the case involving the seizure of articles from a foreign national (Petitioner), reminds the Customs Department to avoid relying on Ministry of Home Affairs (MHA) to communicate original ...View More

Examines Revenue’s draft SOP on detaining goods of travelling passengers in light of Baggage-Rules 

Delhi HC, while hearing a writ petition challenging the detention and storage charges imposed by the Customs for returning detained goods that includes two golds kadas and one gold chain to the Petiti...View More

Revoking customs broker license doesn’t mean Department cannot levy penalty; Upholds CESTAT-ruling 

Delhi HC upholds CESTAT ruling that confined the penal action against a Customs Broker (assessee) to penalty imposition, despite absolving him from the spectre of revocation of license; CESTAT had fou...View More

Relegates Future-Brands to file appeal on the issue of taxability of brand licensing income 

Delhi HC disposes off writ filed by Future Brands (Assessee) challenging the order passed by the Revenue imposing service tax on income earned from licensing of its brand name; Directing the Assessee ...View More

Kerala's luxury tax on cable TV with over 7500 channels is discriminatory and unconstitutional 

Kerala HC declares the provisions of the Kerala Tax on Luxuries Act, 1976 authorizing levy and collection of luxury tax on cable TV operators with connections of 7500 or above as discriminatory, uncon...View More

Quashes AA refusal on RPC imports to manufacture CPC for SEZ-unit; Directs reconsideration 

Telangana HC quashes denial of Advance Authorisation (AA) benefit to import of Raw Petroleum Coke (RPC) for manufacturing Calcined Petroleum Coke (CPC) in Assessee’s Domestic Tariff Area (DTA) u...View More

Upholds tribunal ruling on exemption granted to imported Wireless-Access-Points usable in MIMO technology 

Delhi HC upholds ruling of CESTAT, New Delhi that interpreted exclusion entry (iv) of Serial No. 13 of the amended Notification No. 25/2005 to entail imported WAPs workable on MIMO technology for exem...View More