High Court Rulings


Rules on ‘reasoned approach’ for customs valuation, re-assessment; Enhancement solely on NIDB-data "unwarranted" 

Delhi HC in a  batch of appeals quashes CESTAT order which in challenge to reassessment by assessee-importer confirmed enhanced valuation by proper officer despite absence of ‘reason of dou...View More

Recovering duty -forgone for EODC non-submission after 26 years 'unreasonable'; Allows Mahindra's writ 

Bombay HC allows Mahindra and Mahindra’s writ petition, quashes notice issued by Customs Commissioner’s officer u/s 143 of Customs Act, that was issued after delay of 26 years to recover d...View More

Higher figure applied under SVLDRS out of ‘abundant caution’ no ground for rejection

Bombay HC quashes rejection of application by assessee-applicant under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 [SVLDRS] noting that mentioning higher figure ‘merely’ out of ...View More

Ex-Director not liable for Company dues posthumously; Quashes property attachment 

Gujarat HC quashes Revenue’s recovery certificate and lifts the attachment of residential premises which were issued in ex director’s (deceased) name for recovery of the outstanding dues o...View More

Sets-aside confiscation of roasted areca-nuts undertaken disregarding Court's order; Directs immediate release 

Madras HC sets aside confiscation of ‘roasted areca nuts’ by Customs Authorities on finding non-consideration of certain parameters put forth by Advance Ruling Authority (AAR) as affirmed ...View More

Rules on extinguishment of claims post RP approval; Directs refund of pre-deposit 

Jharkhand HC allows appeals of assessee against rejection of refund of pre-deposit amount ‘only’ on the ground that claims of Revenue against the assessee pertaining to a period prior to i...View More

Thwarts Revenue’s attempt to deny MEIS-benefit basis change in handicrafts' classification 

Delhi HC quashes audit objections and summons issued by the Revenue pursuant to change in the HSN of handicraft articles made of marble, exported by the Assessee, from CTH 6815 to CTH 6802 that was mo...View More

Disposes Otis' contempt petition filed for non-compliance of Court's order w.r.t. pre-deposit refund 

Delhi HC disposes contempt petition moved by Otis Elevator Company (India) Ltd. against the Commissioner of Delhi VAT towards non-compliance with High Court’s previous order, directing...View More

Issues directions consistent with SC’s decision in Canon review petition 

Bombay HC disposes of writ petition impugning recovery order and issues directions consistent with SC decision in Canon India review petition wherein “it held that DRI officer is a “proper...View More

Upholds CAAR ruling on classification of Vivo's Integrated Circuit MEMS Microphones 

Delhi HC upholds ruling issued by Customs AAR (CAAR) in Revenue’s favour, holds that, ‘Integrated Circuit Micro Electro Mechanical System Microphones’ (MEMS) impo...View More