High Court Rulings


Duty drawback cannot be denied for unlocked mobile phones 

Delhi HC reiterates that unlocking of mobile phones, when exporting mobile phones, would not result in withdrawal of duty drawback benefits, referring to AIMS Retail Services and IConnect India judgme...View More

Citing inordinate delay, quashes SCN issued for EODC non-production after 17 years’ lapse 

Madras HC allows writ petition challenging show cause notice, issued after 17 years, seeking submissions of export obligation discharge certificate (EODC) proving completion of exports against Advance...View More

Directing reward to Informers of tax evasion, orders enquiry into Officer's lethargy 

Bombay HC directs reward to Petitioner for valuable intelligence provided to Sales Tax Department from 1992 onwards, based upon which, the sale tax recoveries were made from the tax evaders; Remarks &...View More

Treaty provisions, not transformed into national law, cannot deprive Dept's power to issue SCN 

Bombay HC dismisses writ petitions filed by importers contesting SCNs issued u/s 28 of the Customs Act, that proposes to recover the preferential tariff benefits claimed on imports of tin ingots under...View More

Upholding right to cross-examine, quashes demand imposed basis ‘non-relied’ documents 

Chhattisgarh HC allows Assessee’s appeal recognizing its right to cross-examine its manager whose statement was recorded during the adjudication proceedings based on which demand was confirmed; ...View More

Upholds ADD-levy extension on Indonesian Viscose Fibre export; Condemns 'forum shopping' practice 

Madras HC upholds CESTAT Delhi ruling that dismissed the appeal of an Indonesian company manufacturing ‘Viscose Staple Fibre’ against the final findings of Designated Authority (DA) recomm...View More

HC confirms levy on leasing of transponders, subject to payment of 50% of demand 

Karnataka HC directs the Assessee to deposit 50% of the demand out of the demand of Rs 644 Crores (approx.) for the period July 2008 to March 2014 which was not pursued by the Karnataka Commercial Tax...View More

Dismisses challenge to notification imposing additional-duty on goods exempt from BCD 

Madras HC upholds Revenue’s demand of 4% additional duty in terms of Notification No.19/2005-Cus on import of medical devices covered under the exemption Notification No.24/2005-Cus; Noting that...View More

Adjudication of SCN after lapse of 17 years arbitrary, must result in abatement 

Madras HC in challenge to adjudication of Show Cause Notices (SCN) demanding service tax on manpower recruitment/supply for services rendered to clients in DTA proceedings after they were kept in call...View More

Re-assessment powers "not unbridled"; Disclosing 'Reason to Believe' sine qua non

Gauhati HC sets aside an assessment order passed u/s 40 of the Assam VAT Act, 2003, holding that the authorities failed to disclose the ‘reasons to believe’ to the Assessee, and failed to ...View More