High Court Rulings


Copy of Bombay HC judgment quashing FTA benefits denial over invalid public notices 

Bombay HC sets aside order of Asst. Commr. Of Customs denying Assessee’s preferential rate of duty under Notification No.046/2011 (ASIAN-India Free Trade Agreement (AIFTA) on imports originating...View More

Revenue not a ‘secured creditor’ for holding charge over property sold in liquidation 

In a significant ruling providing relief to purchaser of property during public auction conducted under the IBC, 2016, Madras HC holds that VAT authorities charge over the property of corporate debtor...View More

Copy of Bombay HC judgment granting RoDTEP-benefits to sugar exporters 

Bombay HC holds that exporters of white refined/crystal sugar are entitled to benefits under the RoDTEP scheme despite the export of sugar being classified as “restricted” post Notificatio...View More

Revenue inaction cannot prejudice importer or compromise safeguarding of customs duty revenue; Directs SCN issuance 

Karnataka HC holds “the lack of diligence on the part of the authorities ought not to cause prejudice or place the taxpayer in a disadvantageous position….at the same time, the inaction o...View More

Validates Assessee's re-classification of ‘Processed tobacco' as ‘unmanufactured tobacco’ ; Reiterates no estoppel in classification disputes 

Madras HC (Madurai Bench) allows writ appeal setting aside the order confirming classification of processed tobacco under CETH 2403 99 10 (chewing tobacco), holding that tobacco subjected only to dryi...View More

Customs cannot act on MEIS-scrip misuse; No penalty on Customs Broker for mere classification mis-description 

Madras HC (Madurai Bench) holds that penalty on Customs Broker, acting in capacity of agent for exporter and filing shipping bills for export of goods, cannot be levied for incorrect classification of...View More

Service tax on amusement park entry invalid as dual levy trenching State taxing power 

Kerala HC allows writ appeal and quashes service tax demand on admission to amusement facilities, holding that levy by Union under Finance Act, 1994 is unconstitutional as it trenches upon State&rsquo...View More

Provisional attachment lapses automatically absent extension by Principal Commissioner 

Bombay HC holds that provisional attachment lapses automatically in the absence of valid extension by Principal Commissioner, while setting aside provisional attachment of bank accounts u/s 110(5) of ...View More

Post-import lapses by importers don’t attract penalty on foreign exporter; Clarifies Department’s extra-territorial jurisdiction 

In an important judgment relating to Customs department’s extra-territorial jurisdiction over a Foreign exporter u/s 1(2) of the Customs Act, 2962, Bombay HC quashes a SCN that proposes penaltie...View More

Writ jurisdiction permits condonation of appeal delay where justice warrants; Partly allows Spicejet’s petition 

Telangana HC, in SpiceJet’s petition challenging rejection of customs appeal at threshold on limitation ground by the lower forums, takes a purposive approach in the interest of justice, by...View More