High Court Rulings


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

Directs refund of proceeds on detained jewellery sale with interest; Interprets ‘personal-effect’ 

Delhi HC directs of refund of the entire proceeds arising out of disposed gold jewellery detained from Thai national (Petitioner) with 6% interest, considering that the detained jewellery which was pe...View More

Appellate Authority estopped from entertaining appeal if pre-deposit mandate is unmet 

Calcutta HC upholds the dismissal of appeal by the Commissioner of Customs (appeals), Kolkata for non-compliance of section 129E mandate requiring deposit of certain percentage of duty/penalty demande...View More

No specific limitation for proceedings against recovering excess duty drawback 

Delhi HC holds that “there is no specific period of limitation prescribed for proceeding against availing of excess duty drawback” and the absence of any limitation in Rule 16 of the Drawb...View More

Duty drawback cannot be denied for unlocked mobile phones 

Delhi HC reiterates that unlocking of mobile phones, when exporting mobile phones, would not result in withdrawal of duty drawback benefits, referring to AIMS Retail Services and IConnect India judgme...View More

Citing inordinate delay, quashes SCN issued for EODC non-production after 17 years’ lapse 

Madras HC allows writ petition challenging show cause notice, issued after 17 years, seeking submissions of export obligation discharge certificate (EODC) proving completion of exports against Advance...View More