High Court Rulings


Waiver certificate for detention/demurrage charges only for "innocent" importers and binding upon CCSPs 

Madras HC, in a batch of writ petitions, rules that Customs authorities cannot issue blanket waiver certificates under the HCCA Regulations, 2009 ( Handling of Cargo in Customs Areas Regulations,...View More

Notification rescinding ADD without waiting for DA’s recommendations, “without power”; Directs sunset review 

Gujarat HC sets aside Notification No. 3/2020 - Customs (ADD) revoking anti-dumping duty (ADD) imposed on Purified Terephthalic Acid (PTA) originating/exported from China, Iran, Indonesia, Malaysia, T...View More

Revenue cannot insist payment of 10% exempted goods value when proportionate credit reversed 

Gujarat HC holds that Revenue could not have insisted upon the payment of 10% amount of the value of the exempted goods when the Assessee has reversed proportionate CENVAT Credit on the input goods an...View More

Pre-deposit amount required to be deducted while issuing statement of arrears payable in SVLDRS-3 

Gujarat HC directs the Designated Committee (DC) under the SVLDR Scheme to accept the tax arrears calculation of assessee in Form SVLDRS-1, which was reached after deducting the pre-deposit amount (pa...View More

Assessment Order classifying goods in departure from SCN unsustainable; Disposes writ appeal 

Madras HC sets-aside assessment orders (AOs) made in departure from the SCN, which classifies subject goods [Autoclaved Aerated Concrete Block (AAC)] under an entry different from that proposed in the...View More

'PET Resin'/'PVC Granuels' not classifiable as chemical; Applying internet meaning ‘not safe’ 

Gauhati HC allows a batch of writ petitions, observes that, "PET Reisin" and "PVC Granuels” cannot be construed as ‘Chemicals’, applies common parlance (CP) test and sets-aside order...View More

Restrains ‘coercive’ proceedings against Director's personal property for recovery of Company dues 

Gujarat HC quashes notice for recovery for outstanding dues of company from assessee (Director) and on initiation of coercive action directs “respondents are restrained from initiating proc...View More

Dismisses Assessee’s revision petition challenging curtailment of exemption under subsequent withdrawal notification 

HC dismisses Assessee’s revision petition, holds “the action of prospective withdrawal of exemption with effect from 29.09.1999 by a valid delegated legislation was not barred on the princ...View More

Seized gold being 'prohibited goods', CESTAT's provisional release order "bad in law" 

Madras HC sets aside CESTAT order allowing provisional release of gold seized from Assessee’ premises, states that, in view of the clear position that the goods which are sought to be provisiona...View More

Cannot impose penalty by merely using expression 'fraud'/'wilful mis-representation' without recording facts

Calcutta HC sets-aside CESTAT’s order imposing penalty on Assessee for failure to deposit service tax under reverse charge mechanism (RCM) when no man power has been supplied to Assessee as ...View More