High Court Rulings
HC allows import of Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) under additional licenses issued to export / trading houses under EXIM Policy 1988-91 and endorsed in assessee&rsqu
...View More HC dispenses with requirement of pre-deposit u/s 35F of Central Excise Act, 1944 in exercise of jurisdiction under Article 226 of Constitution, where CENVAT credit had been denied on ground that invoi
...View More HC rules on admissibility of writ petition in case of dispute pertaining to transaction value where adjudicating authority rules against importer in disregard of appellate authority’s order; Acc
...View More HC quashes order of Commissioner disallowing assessee from availing option of payment of duty basis actual production capacity u/s 3A of Central Excise Act, relies upon SC ruling in Bhuwalka Steel Ind
...View More HC dismisses assessee’s writ, upholds orders passed by Policy Relaxation Committee (PRC) denying extension of export obligation (EO) completion period for export of ‘white sugar’ abs
...View More HC allows assessee’s writ, quashes rejection of declaration filed under Service Tax Voluntary Compliance Encouragement Scheme, 2013 (VCES) despite discharge of tax due outstanding as on March 1,
...View More HC upholds order for continuation of suspension of Customs Broker License, passed by Commissioner in terms of Regulation 19(2) of Customs Broker Licensing Regulation 2013 (CBLR) for misclassification
...View More HC upholds CESTAT order setting aside penalty u/s 78 of Finance Act, 1994 where assessee suo motu deposited tax on reverse charge basis along with interest for extended limitation period; Notes that a
...View More HC holds that exemption from payment of 'cost recovery charges' viz. charges for deployed Customs staff, by Custodians of port as per Circular dated April 10, 2013 would run from date of application t
...View More HC upholds CESTAT’s findings, holds that extended period of limitation cannot be invoked against job-worker where principal manufacturer fails to discharge excise duty in terms of declaration fu
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