High Court Rulings


Customs duty on imports not includible in "purchase price" for calculating set-off reduction 

Bombay HC holds that customs duty paid on purchases which take place in course of import of goods into territory of India cannot be included in “purchase price” as defined u/s 2(22) of Bom...View More

Denies export refund absent services inclusion in Notification; Subsequent addition not retrospective

HC allows Revenue appeal, denies service tax refund under Notification No. 41/2007-ST absent inclusion of exported services from date of issue of Notification i.e. October 6, 2007; Rejects assessee&rs...View More

Fixation of glass wall not 'building construction' works-contract; Denies concessional rate benefit

Bombay HC rules in Revenue's favour, states that 'construction of glass walls' can neither be construed as contract for “construction of buildings” nor an incidental or ancillary contract ...View More

Failure to adjudicate upon seized goods where importer waives SCN, entails unconditional release

HC directs unconditional release of imported goods u/s 110(2) of Customs Act absent issuance of show cause notice (SCN) within 6 months of seizure or such extended period as contemplated u/s 124(a), n...View More

Requires RSP declaration to AO, non-affixation on imported cosmetic packages for valuation

HC rules on the requirement of affixing Retail Sale Price (RSP) on imported packages of cosmetic products weighing / measuring less than 10 gm / 10 ml for the purpose of calculating countervailing dut...View More

Quashes DGCEI's coercive action against MakeMyTrip & IBIBO; Arrest of Senior Co. officials unconstitutional 

Delhi HC quashes coercive recovery proceedings, including arrest of senior company officials, instituted by DGCEI against MakeMyTrip (MMT) & IBIBO for alleged failure to deposit service tax collec...View More

Calls LB to decide whether cutting used tyres into pieces constitutes 'manufacture'

Delhi HC calls upon Larger Bench to decide whether process of cutting used & old tyres into 2-3 pieces would result in new products having “having a different identity, characteristics and u...View More

Right to unconditional goods release absent show-cause, 'absolute'; Provisional release order irrelevant

HC rules in favour of assessee, directs unconditional release of seized imported goods u/s 110(2) of Customs Act absent show cause notice within 6 months from seizure as contemplated u/s 124(a); Rejec...View More

Disallows credit utilization towards clearances under compounded levy scheme; Follows SC ruling

Madras HC rules out utilization of CENVAT Credit for payment of duty on steel products cleared under compounded levy scheme in terms of Section 3A of Central Excise Act, during the period September 19...View More

'Mandatory pre-deposit' u/s 35F applicable to lis commencing before August 2014; Kerala HC view unacceptable

HC upholds CESTAT order, pre-deposit of 7.5% / 10% mandatory under amended provisions of Section 35F of Central Excise Act even where lis commences prior to August 6, 2014; Disagrees with Kerala HC vi...View More