High Court Rulings
HC rejects assessee’s appeal for provisional release of confiscated gold jewellery alleged to be smuggled from Singapore; Rejects assessee’s contention that gold is not ‘prohibited g
...View More Tripura HC sets aside Notification No. 11/2007-CE inasmuch as it sought to prematurely withdraw exemption benefits granted under North-Eastern Industrial Policy 1997 r/w Notification Nos. 69/2003-CE,
...View More HC allows writ appeal, holds that supply and fabrication of aluminium doors & windows at customer’s site as per specified requirements amounts to ‘works contract’ and therefore,
...View More HC sets aside notices issued for default assessment of tax, interest and penalty u/s 32 & 33 of Delhi VAT Act (DVAT Act), in lieu of processing refund of excess input tax credit for Q4 of 2013-14
...View More HC upholds Single Judge Bench order, finds no reason to interfere with show cause notice issued by Central Excise Officer alleging misuse of advance authorization scheme by diverting imported inputs /
...View More Madras HC quashes challenge to the definition of ‘capital goods’ u/s 2(11) of Tamil Nadu VAT Act, holds that same does not violate Articles 14, 286(1) or 303 of Constitution nor does the p
...View More HC sets aside orders of Dy. Commissioner rejecting claims for refund of excess countervailing duty paid during imports, u/s 27 of Customs Act; Claims were rejected with a finding that “refund of
...View More Madras HC holds that Anti-Dumping Duty (ADD) leviable on components imported by SEZ unit (assessee) from China would form part of ‘sale price’ of goods manufactured and sold to DTA purchas
...View More Bombay HC upholds rejection of Terminal Excise Duty (TED) refund claims filed by EOU-assessee against supplies of intermediate goods from sister DTA unit; Notes that Paras 6.2(b) and 6.11(c)(ii) of FT
...View More HC disallows rebate of excise duty paid on exported goods under Rule 18 of Central Excise Rules since assessee had availed duty drawback thereon in terms of Customs, Central Excise Duties and Service
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