High Court Rulings


Anti-Dumping Duty on gearbox components cannot be extended to entire equipment absent statutory authority 

Madras HC sets aside assessment order which levied Anti-dumping duty on entire imported Gear Boxes, holds that Notification No.42/2017-Customs (ADD) authorises levy only on Castings forming part of a ...View More

No prohibition on CESTAT from remanding matter for fresh adjudication in proceedings under CBLR 

Delhi HC observes that, there is no such provision which prohibits CESTAT from remanding a matter for fresh adjudication in proceedings arising under the CBLR (Customs Brokers Licensing Regulations, 2...View More

Upholds foreign currency confiscation; Dismisses plea claiming violation of natural justice 

Delhi HC while dismissing a writ petition seeking to quash the Central Government (CG)’s order passed u/s 129DD of the Customs Act, 1962, upholds the confiscation of foreign currency; The sole g...View More

Non-recovery of gold from accused person no ground to quash proceedings in alleged organised smuggling 

Karnataka HC refuses to quash criminal proceedings against Petitioner, employed as cleaning staff with AI SATS, in an alleged gold-smuggling case merely on the ground that no gold was recovered from h...View More

Quashes bank-account attachments absent Commissioner’s approval; Extension requires pre-decisional hearing 

Patna HC holds that provisional attachment of bank accounts u/s 110(5) of the Customs Act cannot survive without prior Commissioner’s approval, and extension of such attachment requires a pre-de...View More

Microsoft’s legitimate tax planning cannot trigger interest imposition merely because Revenue perceives unjust enrichment 

Bombay HC allows Microsoft India’s writ petition and sets aside interest levied u/s 30(2) of the MVAT Act, 2002, holding that tax planning which remains legitimately within the statutory framewo...View More

Deliberate act of suppression necessary for invoking Section 11A(1); Sets aside excise-demand against Hindalco 

Calcutta HC sets aside the excise demand of Rs. 6,29,920/- against Hindalco Industries Limited (Assessee), holding that, “… the extended period of limitation under the proviso to Section ...View More

Interest on refund runs from expiry of three months from original refund application, not appellate order 

Bombay HC allows writ challenging denial of statutory interest on refund, holding that interest u/s 11BB of the Central Excise Act, 1944, as applicable to service tax through Section 83 of the Finance...View More

Furnace Oil and Light Diesel Oil distinct; Same tax rate cannot apply absent shared uniform entry 

Madhya Pradesh HC (Jabalpur Bench) holds that tax liability cannot be imposed on Furnace Oil (FO) at par with Light Diesel Oil (LDO) under an omnibus concept of ‘fuel’, and that where the ...View More

6-month/1-year timeline u/s 73 cannot extend indefinitely; Quashed demand on ARGIS over 8.5-year adjudication delay 

Meghalaya HC quashes adjudication order demanding service tax from Assam Rifles Group Insurance Scheme (ARGIS/Assessee) on provision of insurance schemes to Assam Rifles personnel, holding that the in...View More