High Court Rulings
HC upholds lower authorities' orders, 'Customs' drawback under Notification No. 26/2003-Cus not available where goods exported by EOU availing benefit under Rule 19(2) of Central Excise Rules, 2002 (C
...View More HC allows writ petitions, holds assessee (dealer of Vadilal products) entitled to Form-C for purchase of tricycles and deep-freezers from outside State, at concessional CST; Notes that said goods were
...View More HC upholds Writ Court's view that administrative orders which affect rights of party can be passed only by following principles of natural justice, sets aside prohibition order of Commissioner of Cust
...View More HC quashes ex-parte assessment orders under UP VAT and CST Acts absent valid service of summons at correct place of business, finds garnishee notices and subsequent withdrawal of Rs 49.82 Cr from atta
...View More HC allows writ, default assessment orders of tax, interest and penalty passed by Enforcement Officer (AVATO Enf-I) without jurisdiction, Special Commissioner only authorised undertaking of audit, inve
...View More HC dismisses Revenue's appeal, a decision which has attained finality cannot be upset merely on the ground that, subsequently higher forum took a different view; Rejects Revenue's contention that post
...View More HC refuses to condone 422 days’ delay on Revenue’s part and consequently, its attempt to restore central excise appeal to Court’s Registry; Comes down heavily on Revenue / Govt. offi
...View More HC dismisses assessee's appeal, upholds CESTAT's dismissal of assessee's early hearing application absent merits; Rejects assessee's contention that CESTAT failed to follow Rule 28C of Customs, Excise
...View More Delhi HC allows writ petitions against rejection of refund claims filed u/s 27 of Customs Act towards excess CVD paid on import of mobile phones; Holds that rejection of refund on ground that duty was
...View More Bombay HC condones delay in filing appeal, holds that period for which appeal remained pending before jurisdictionally deficient Court excludible for computing statutory period of 180 days prescribed
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