High Court Rulings


Raw silk import exempt upon EO fulfilment in 'value', not 'quantity' terms

HC allows writ, Notification No. 117/88-Cus exempting goods imported for manufacture of resultant products envisages fulfilment of export obligation (EO) only in terms of value, there is no obligation...View More

Quashes Circulars denying cash refund of 4% SAD paid through DEPB scrips

HC quashes CBEC Circular Nos. 6/2008-Cus, 10/2012-Cus & 18/2013-Cus inasmuch as they deny importers and exporters refund of 4% Additional Customs Duty (SAD) paid by using DEPB scrips under Notific...View More

Admits Flipkart's writ; Issues notice against ex-parte assessment & bank accounts attachment

HC admits Flipkart’s writ petition, stays attachment & recovery of VAT demand from already attached bank accounts; Issues notice and directs Revenue to respond as to how and in what manner a...View More

Form-C non-issuance for purchases non-disclosure in returns unjustified, when transaction genuineness undisputed

HC rules in assessee's favour, Revenue not justified in declining Form-C issuance for non-inclusion of interstate purchases in revised returns, when assessee offered a valid explanation for such omiss...View More

CHA license revocation unsustainable absent reasons disagreeing with favourable inquiry report

HC sets aside Commissioner's order revoking CHA license in terms of Customs Brokers Licensing Regulations, 2013 (CBLR), absent communication of reasons for disagreement with inquiry report in favour o...View More

LB rules 2:1 in assesses's favour; Simultaneous penalties on partners & firm unsustainable 

HC Larger Bench rules 2:1 in favor of assessee, simultaneous penalties not imposable on firm as well as partner w.r.t. acts and omissions contemplated u/s 112(a) of Customs Act, matter was referred in...View More

No writ against taxing of export proceeds, when efficacious appeal remedy available 

HC upholds dismissal of writ petitions by Single Judge against reverse charge service tax demand on receipt of export proceeds from foreign buyers, on ground of alternate appeal remedy under Finance A...View More

No question of interest & penalty once input credit allowed by CESTAT 

HC allows assessee’s appeal, quashes penalty and interest where CESTAT findings about availability of CENVAT credit benefit not challenged by Revenue, holds demand unsustainable absent any duty ...View More

Releases Co. Director; DGCEI Officer can arrest, not seek judicial custody absent empowerment

HC allows Company Director’s (assessee) application u/s 482 of CrPC, quashes order of Special Judge remanding him to judicial custody absent authority to Intelligence Officer, DGCEI to produce b...View More

Admonishes Settlement Commissioner's approach, application dismissal without summoning evidences violates natural justice

HC criticizes Settlement Commission's approach rejecting assessee's application on account of conflicting submissions from Revenue and assessee, and, holding that, detailed findings require evaluation...View More