High Court Rulings
HC allows refund of Terminal Excise Duty (TED) to assessee, a sub-contractor, in respect of train sets supplied for Chennai Metro Rail Project funded by Japan International Cooperation Agency (JICA),
...View More HC holds that freezing of assessee’s bank accounts by DRI for alleged illegal import of tyres sans any order under the Customs Act, is wholly illegal and without jurisdiction; Observes “sp
...View More HC upholds rejection of assessee’s appeal for want of statutory pre-deposit of 12.5% of disputed tax, on the basis of decision in Ankamma Trading Company; Rejects assessee’s plea that said
...View More Madhya Pradesh HC refuses to admit writ petition challenging Circular No. 276/104/2016-CX.8A dated January 3, 2017 by which the show cause notices issued by DRI, DGCEI and Customs (Preventive) were di
...View More HC accords retrospective effect to ‘substitution’ of entry ‘5402’ with ‘540247’ in Notification No. 51/2015-Cus (ADD) vide subsequent Notification No. 5/2016-Cus (A
...View More HC denies concessional duty benefit to manufacturer under Customs (Import of Goods at Concessional Rate of Duty for Manufacture of Excisable Goods) Rules, 1996 upon diversion of imported goods for man
...View More HC upholds Revenue’s classification of "Rooh Afza" as an ‘unclassified item’ under Schedule V of U. P. VAT Act liable to tax @ 12.5%, in lieu of 4% VAT discharged by assessee as &lsq
...View More HC rules out applicability of unjust enrichment principle as provided u/s 11B of Central Excise Act to refund / adjustment of excess duty upon finalization of provisional assessment, in terms of Rule
...View More HC upholds computation of evaded excise duty in respect of ‘gutkha’ on the basis of assessee’s production capacity and unaccounted purchases of packing material; Rejects assessee&rsq
...View More HC upholds penalty u/s 70(2) of Karnataka VAT Act where assessee availed ITC on the basis of fake and false invoices of non-existent selling dealers; Rejects assessee’s claim that since Assessin
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