High Court Rulings


Customs duty liability on pilfered goods only on approved custodian u/s 45(1), not port trust under Port Trust Act 

Bombay HC holds that the Port Trust, constituted under Major Port Trusts Act, 1963, is not liable to pay customs duty on goods pilfered while in their possession; Holds that the liability to pay duty ...View More

Notification prescribing recovery of Clean-Environment-Cess in lieu of Statutory Procedure intra-vires; Upholds validity 

Madras High (Madurai Bench), in a writ petition challenging Notification No. 02/2010-CEC insofar as it applies Section 11A of the Central Excise Act, 1944 for recovery of Clean Environment Cess (CEC) ...View More

Technical glitch in ICEGATE cannot compel interest on IGST payment contrary to adjudication order 

Bombay HC (Goa Bench) grants relief to JSW-Steel (Assessee) after Assessee was compelled to pay interest on IGST on imports due to a technical glitch in the ICEGATE portal (customs portal), despite a ...View More

Mere non-tallying between imports under AA-license and seized goods doesn’t vitiate investigation; Quashes CESTAT-ruling 

Madras HC (Madurai Bench) sets aside CESTAT ruling, observing that “Mere non-tallying of the total quantity of goods imported by the respondents with the materials seized does not vitiate the in...View More

ITC claims from deregistered dealers to be re-adjudicated under SC’s Ecom Gill standards; Upholds remand 

Karnataka HC partly allows Revenue’s batch of revision petitions concerning denial of ITC under the KVAT Act and directs fresh adjudication strictly in line with the law laid down by the Su...View More

Directs Revenue to finalize assessment within 4 months citing latches and consequential withholding of security-deposit 

Madras HC (Madurai Bench) dismisses Revenue’s writ appeal and upholds the Single Judge’s direction to finalize provisional customs assessment arising from 2014-15 high seas coal transactio...View More

Not a case of importing contraband; Directs release of seized cashew kernels 

Bombay HC directs provisional release of seized cashew kernels upon furnishing bank guarantee of ₹2.5 Cr and bond of ₹3.25 Cr, holding that the case does not prima facie involve import of contraba...View More

Goods remained till expiry period in Rajasthan; Entry tax chargeable u/s 3 RET Act 

Rajasthan HC (Jaipur Bench) dismisses a batch of revision petitions filed by LG Electronics India Private Limited (Assessee), on the ground that entry tax is chargeable on the goods brought by it in R...View More

Entertaining Assessee’s cross-objection against Revenue’s statutory appeal before admission-stage pre-mature and impermissible 

Calcutta HC in a Revenue's apepal against a CESTAT ruling, dismisses Assessee’s cross-objection as 'premature' which was filed in a Revenue appeal u/s 35G of the Central Excise Act, arising from...View More

Services rendered by Advocate to partnership-firm taxable under reverse-charge; Reiterates settled law 

Bombay HC allows writ petition filed by a practising advocate quashing service tax demand for FY 2016-17 and consequential recovery proceedings, holding that levy on legal services rendered by an advo...View More