High Court Rulings


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

Disallows Excise Duty credit utilisation towards NCCD & Education Cess to exempted manufacturer

HC disallows utilization of basic excise duty credit towards payment of NCCD and Education Cesses to motor cycle manufacturer (assessee) availing area based exemption under Notification No. 50/2003-CE...View More

Stays provisional safeguard duty imposition on "solar cells" before initiation notification expiry

Madras HC directs continuance of status quo and bars precipitative action by Central Govt. pursuant to preliminary findings by Director General (DG) Safeguards recommending a provi...View More

Admonishes Revenue's tendency to deny ITC because invoices don't match tax period

Karnataka HC rules that claim of deduction / set off of ITC against output tax liability cannot be restricted / denied merely because such claim is made in respect of sale invoices not pertaining to s...View More

Grants scrips / licence under 'Focus Product Scheme' against export of 'industrial valves'

HC holds that industrial valves squarely fall within the ambit of goods covered under Sl. No. 269 of Appendix 37D of Foreign Trade Policy 2009-14 (FTP)  which includes specified goods falling und...View More