High Court Rulings


Rejects trading rights violation plea; 'Indian Standard' certification for non-alloy imports mandatory

Bombay HC dismisses challenge to CBEC Circular dated November 7, 2014 mandating Bureau of Indian Standard (BIS) certification on import of steel products covered by description in the Indian Standard;...View More

Harvesting & transporting sugarcane a 'packaged deal'; Engaging labour not "man-power supply" 

Bombay HC dismisses Revenue appeal, engaging labour for harvesting, loading / unloading and transportation of sugarcane pursuant to contract with sugar karkhana (factory), not taxable as ‘manpow...View More

'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