High Court Rulings


Shortages from wrong consignments to Group entities mere irregularity; Cannot deny input-credit

HC sets aside demand for CENVAT credit against shortage of goods / inputs wrongly consigned to other units of assessee; Notes that assessee and its group entities shared common prefix/name due to whic...View More

Exercises discretionary 'writ jurisdiction' to settle classification dispute for DEPB benefit entitlement 

HC exercises discretionary writ jurisdiction in matter of classification of assessee’s product as “Alloy Steel Forging (Machined)” or “Bearing Races” for purpose of DEPB ...View More

CESTAT cannot reject admitted appeal on monetary grounds, without adjudicating on merits

HC quashes CESTAT order dismissing appeal and rectification of mistake application under proviso to Section 35B of Central Excise Act, without adjudication on merit; Observes, while it was undisputed ...View More

Allows PSU's fresh adjudication request after 14 years, subject to securing Revenue's interest 

HC allows request of Public Sector Undertaking for fresh adjudication of show cause notice after 14 years of grievance against ex-parte order denying benefit under Project Import Regulations, 1986; No...View More

Quashes CHA license suspension absent initiation of recovation proceedings within prescribed timeline

HC sets aside suspension of custom broker’s license under Regulation 19 of Customs Brokers Licensing Regulations, 2013 (CBLR) for non-initiation of further proceedings within time period prescri...View More

Allows Nil-duty benefit; Cannot penalize importer where system error causes BoE delay

HC allows Nil import duty benefit on ‘yellow peas’ under Notification No. 50/2017-Cus considering relevant date u/s 15 of Customs Act as date of presentation of Bill of Entry (BoE) u/s 46 ...View More

Upholds simultaneous proceedings under Indian Penal Code and VAT, dismisses ‘double jeopardy’ plea

HC upholds criminal prosecution launched under various sections of Indian Penal Code (IPC) for commission of forgery and cheating by furnishing invalid and false TIN number of purchaser on the bill de...View More

Suspends DGFT's demand notice seeking recovery of SFIS benefits vis-a-vis foreign brands

Delhi HC suspends demand notice issued by DGFT officers seeking recovery of sanctioned SFIS benefits under relevant FTP during the period 2003 to 2014; Demand had been raised pursuant to Bombay HC rul...View More

 'Bakery shortening' not "Vanaspati", classifiable under HSN Code 1517; Upholds residuary tax rate

HC upholds Clarification Authority's classification of ‘bakery shortening’, a product derived by preparation of mixture of hydrogenated vegetable oils, under HSN heading 1517, taxable unde...View More

'Charger' in singular retail 'mobile' package not taxable separately; Distinguishes Nokia judgment

Allahabad HC quashes levy of VAT on mobile phone chargers sold in composite retail package along with such mobile phones, under U.P. VAT Act; Holds that SC judgment in Nokia India Pvt. Ltd. is not a p...View More