High Court Rulings


Setting aside of an order by a superior or appellate authority renders order ‘inoperative’

Bombay HC allows release of caustic soda imported by assessee from Dubai, discards Revenue’s plea that seizure and subsequent confiscation is justified since at the time of arrival on import, th...View More

Condemns Revenue's lackadaisical approach in not showing urgency by filing appeal, directs goods-release

Bombay HC allows release of imported watch in terms of Appellate Authority’s order which set aside order-in-assessment; Condemns Revenue’s lackadaisical approach in not showing any urgency...View More

Directs consideration of provisional release of high end wrist watches, relies on DB decision

Delhi HC directs Revenue to provisionally release foreign brand wrist-watches seized by the Directorate of Revenue (DRI) upon receipt of an application for provisional release from assessee; Observes ...View More

Allows correction of 'inadvertent-mistake' in SVLDRS Form, directs Revenue to pass 'reasoned-order'

Gauhati HC dismisses rejection of application made under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) on account of inadvertent mistake by assessee stating the duty payable by them ...View More

Upholds goods-release to 'original-importer', disregards claim of high-sea sales/civil-action vis-a-vis foreign exporter

Madras HC (Madurai) upholds import assessment order releasing goods (Cashew Nuts) to Krisenter Impex (original importer), thereby rejecting assessee’s claim that title to the goods was transferr...View More

Dismisses appeal against CESTAT order ordering provisional goods release/reducing bank-guarantee, being 'infructuous'

Madras HC dismisses the appeal filed against the CESTAT order which found no malafide intention on part of assessee and ordered provisional release of goods on submission of Bank guarantee of 7.5% of ...View More

Quashes Rs. 27 crores demand-notice issued by Joint-DGFT, cites lack of jurisdiction/authority

Madras HC via video conferencing quashes demand notices issued by Joint Director General of Foreign Trade (Joint DGFT) to the tune of Rs. 27 crores seeking to regularize the EPCG licenses issued to th...View More

Revenue cannot apply own logic/imagination to reject SAD refund, allows Johnson Lift's petition

Madras HC quashes order rejecting refund-claim of Additional Duty of Customs (SAD) paid on the ground that model numbers of the goods (Escalator in SKD condition) in import document were missing in sa...View More

Directs refund of differential IGST collected as per Notification published post BoE-filing, Section 25(4) 'arbitrary'

Gujarat HC allows a batch of writ petitions, declares provision of Section 25(4) of Customs Act as arbitrary and contrary to Sec. 25(1), (2)(A) of the Customs Act, 1962; Relies heavily upon observatio...View More

Directs Designated Committee to adjust CENVAT-credit amount, treating same as deposit under SVLDRS

Karnataka HC holds that assessee is entitled to take advantage of CENVAT credit on input services and consider the same as pre-deposit under the SVLDR Scheme; Opines that tax paid by utilizing the inp...View More