High Court Rulings


Denies 'customs' drawback where inputs received duty free; Duty components bifurcation impermissible 

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

Leasing of tricycles / deep-freezers to distributors constitutes "sale"; Grants concession on inter-state purchases

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

Commissioner's administrative order prohibiting Customs Broker must adhere to natural justice principles

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

Criticizes Revenue's dubious approach of attaching Flipkart's bank accounts; Quashes ex-parte assessments

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

Enforcement Officer's default assessment order lacks jurisdiction, Commissioner cannot delegate said power

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

Tribunal's conclusive order not rectifiable basis subsequent differing view of higher forum 

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

Admonishes Revenue's approach in pursuing Court matters; Refuses to condone 422 days' appeal delay 

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

Upholds assessee's early hearing application dismissal; CESTAT's cryptic order sans reasons, inconsequential 

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

Allows importer refund of duty 'borne'; B/E assessment irrelevant; Distinguishes SC ratio 

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

Condones delay; Excludes time spent in prosecuting appeal before jurisdictionally deficient Court

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 ...View More