High Court Rulings


'180 days' not mandatory; Allows MODVAT credit on delayed receipt of job-worked inputs

HC upholds Tribunal order, allows MODVAT credit on inputs / partially processed inputs sent for job-work but not received in factory within 180 days, under Rule 57 of erstwhile Central Excise Rules, 1...View More

Applies 'actual user' test; Denies anti-dumping duty exemption against transferred authorisation imports 

HC dismisses writs, denies Anti-dumping Duty (ADD) and Safeguard Duty exemption on imports made under Duty Free Import Authorisations (DFIA) transferred post April 2013; Rejects assessees’ plea ...View More

Export measures must be liberally interpreted; Allows SFIS scrip transfer to group company

HC allows writ, approves transfer of Duty Credit Scrip under ‘Served From India Scheme’ of Foreign Trade Policy (FTP) to holding / group company; Quashes DGFT decision that assessee not en...View More

Castigates Tribunal's judicial indiscipline in passing cryptic orders without considering binding precedents

HC lambasts Tribunal’s judicial indiscipline for non-consideration of binding precedents, or assessee’s reliance on identical case involving principal manufacturer, wherein it was held tha...View More

Dismisses Revenue appeal; Sec 11AB prospective; Interest inapplicable to clearances prior to September 1996

HC finds no substance in Revenue appeal, upholds Tribunal order granting refund of interest u/s 11AB of Central Excise Act for period prior to September 1996; Refuses to entertain Revenue contention t...View More

Indian subsidiaries of MNCs eligible for 'SFIS' incentive, quashes DGFT's interpretation 

Indian subsidiaries of foreign companies eligible for ‘Served From India Scheme’ (SFIS) benefit i.e. duty credit scrips; Delhi HC interprets both Foreign Trade Policy 2004-09 and 2009-14, ...View More

Insists upon physical notice serving over 'orthodox' methods where huge liability involved

HC allows writ on ground of violation of natural justice principles, ex-parte assessment order passed under Jharkhand VAT Act absent hearing opportunity violative of assessee’s fundamental right...View More

Upholds validity of Circular denying bank guarantee exemption to penalised license-holders 

HC quashes challenge to CBEC Circular No. 8/2013-Cus which amended Circular No. 58/2004-Cus prescribing revised norms for execution of bond and bank guarantee under Advance License and EPCG Schemes of...View More

Allows retroactive extension of anti-dumping enquiry; 24 hrs notice meets natural justice principles

Madras HC allows retroactive extension of time limit for completion of anti-dumping enquiry, though notification issued by Central Govt. was after expiry of the statutorily prescribed period (notifica...View More

'Remittance' & 'conversion' distinct events; Foreign currency conversion by Union Bank taxable 

HC upholds service tax on conversion of entire foreign currency remittance from overseas, into Indian Rupees by Union Bank of India; Rejects assessee's contention that tax applicable only on private &...View More