High Court Rulings


No CVD on vessel imported before March, 2012 upon their subsequent conversion to coastal-run 

Gujarat HC holds that, insistence of countervailing duty (CVD) by the Customs for grant of conversion of the vessels from foreign going to coastal run since the vessels stand imported prior to the Not...View More

Declines to revive time-barred statutory appeal, absent sufficient cause for 17-month delay 

Telangana HC dismisses Assessee's writ petition challenging rejection of its service tax appeal as time-barred, holding that statutory limitation cannot be circumvented through writ jurisdiction in th...View More

Export rebate confined to quantity actually exported; Moisture loss cannot enlarge Rule-18 rebate claim 

Gujarat HC dismisses a batch of writ petitions filed by Mahashakti Coke (Assessee), holding that rebate under Rule 18 of the Central Excise Rules, 2002 is admissible only on the quantity of excisable ...View More

Exoneration in Department adjudication not a bar on criminal prosecution in excise, VAT evasion case 

Bombay HC rejects criminal revision application filed by promoters and liquor manufacturing companies seeking discharge in a CBI case alleging excise duty and VAT evasion of around Rs. 340 crore; Hold...View More

No anti-dumping duty relief for 100% EOU on goods diverted to DTA without manufacturing activity 

In a 115-page judgment, Gujarat HC restores the original demand of anti-dumping duty (ADD) against Tonira Pharma Ltd. (a 100% EOU) in respect of imports of prohibited Ascorbic Acid IP and 3,4,5-Trimet...View More

Illegally imported municipal waste must return to source nation; Slams “Waste Colonialism”, upholds confiscation and re-export 

Madras HC upholds confiscation and re-export orders against a importer of waster paper (Assessees) in a matter concerning import of municipal solid waste camouflaged as waste paper consignments; Rejec...View More

No service tax on MAB-linked banking facilities; Rejects Revenue's ‘deemed consideration’ theory 

In a detailed 159-page judgment, Karnataka HC holds that bouquet of banking services offered by Public Sector Banks such as Canara Bank, Bank of Baroda and Karnataka Bank Ltd. in lieu of customers mai...View More

Declines writ jurisdiction exercise in dispute over Mahindra vehicle parts classification 

Bombay HC declines to interfere with the customs show cause notice proposing a demand of Rs. 145 crore on Mahindra & Mahindra (Assessee) alleging mis-classification of imported automobile componen...View More

Confiscated gold auction without notice violates natural justice; Department to pay current market value 

Madras HC, in a matter concerning absolute confiscation of gold brought by Indian travellers returning from abroad and subsequent auction of such gold by Customs without notifying passenger (Petitione...View More

Quashes service-tax demands based solely on Form 26AS; Invalidates extended limitation invocation 

In a pair of writ petitions, Gauhati HC sets aside service-tax demands, interest and penalties raised against contractors executing works for Government departments/PSUs, where Revenue had determined ...View More