High Court Rulings


Cannot deny duty-drawback where export proceeds received from third-party under Tripartite-Agreement 

Delhi HC quashes revision order dismissing assessee-exporter’s appeal against recovery of duty-drawback on finding that payments from third parties are through banking channels which is backed b...View More

‘No scope to read down’ tariff-valuation provision; Denies temporary concession for lentils import 

Madras HC dismisses a bunch of writ petitions challenging disentitlement to claim reduced Basic Customs Duty on Lentils(Masur) imports on finding “no order for entry inwards” on the cut-of...View More

Dismisses objection sans fundamental alteration’ in right to appeal between DST and DVAT Acts 

Delhi HC holds Delhi Value Added Tax Act a ‘re-enactment’ of Delhi Sales Tax Act on finding no substantial modification or variation to the right of appeal; In turn, rejects the preli...View More

Modifies Tribunal’s order enhancing turnover despite recording the findings in Assessee’s favor 

Allahabad HC modifies the order of Commercial Tax Tribunal confirming the enhancement of turnover, thereby accepting the taxable turnover reported by Assessee; Holds that since Tribunal recorded the f...View More

Quashes excise duty demand basis denial of cross-examination of witnesses 

Gujarat HC sets aside the order of various excise duty demands with interests and penalty, on the only ground that Assessee was denied the opportunity to cross-examine the witnesses by the Commissione...View More

Denies cross-examination of witnesses not relied upon before examining them as defence witnesses 

Gujarat HC quashes the order and remands matter of alleged clandestine manufacturing and clearance of goods back to the original authority upon noticing that the adverse order was passed by Revenue du...View More

Dismisses writ against refusal to file Form F sans sufficient cause for delay 

Andhra Pradesh HC dismissed writ petition by dealer noting no justifiable or sufficient cause for the inordinate delay in submission of the declaration forms; HC notes that only after initiation of re...View More

Limitation provision inapplicable to 'interest' refund application post Rule 8(3) invalidation; Processable as simple application 

Punjab & Haryana HC holds that a refund application for additional interest deposited under Rule 8(3) of the Central Excise Rules, 2002, should be treated as a 'simple' refund application, not one...View More

Quashes interest demand following Rajasthan HC declaring Rule 8(3) as ultra vires 

Gujarat HC quashes the demand notices asking from assessee interest on delayed payment of duty at the rate of 2% per month or Rs 1000 per day; whichever is higher, as per Rule 8(3) of the Central Exci...View More

Upholds Assessee's right to cross-examine witnesses during adjudication proceedings; Dismisses Revenue’s appeal 

Telangana HC upholds rights of the Assessee to cross-examine witnesses whose statements were recorded and relied upon in the adjudication proceedings confirming the central excise liability in alleged...View More