High Court Rulings


Revenue to communicate seizure-order to Foreign National via e-mail/mobile, not MHA 

Delhi HC, in the case involving the seizure of articles from a foreign national (Petitioner), reminds the Customs Department to avoid relying on Ministry of Home Affairs (MHA) to communicate original ...View More

Examines Revenue’s draft SOP on detaining goods of travelling passengers in light of Baggage-Rules 

Delhi HC, while hearing a writ petition challenging the detention and storage charges imposed by the Customs for returning detained goods that includes two golds kadas and one gold chain to the Petiti...View More

Revoking customs broker license doesn’t mean Department cannot levy penalty; Upholds CESTAT-ruling 

Delhi HC upholds CESTAT ruling that confined the penal action against a Customs Broker (assessee) to penalty imposition, despite absolving him from the spectre of revocation of license; CESTAT had fou...View More

Relegates Future-Brands to file appeal on the issue of taxability of brand licensing income 

Delhi HC disposes off writ filed by Future Brands (Assessee) challenging the order passed by the Revenue imposing service tax on income earned from licensing of its brand name; Directing the Assessee ...View More

Kerala's luxury tax on cable TV with over 7500 channels is discriminatory and unconstitutional 

Kerala HC declares the provisions of the Kerala Tax on Luxuries Act, 1976 authorizing levy and collection of luxury tax on cable TV operators with connections of 7500 or above as discriminatory, uncon...View More

Quashes AA refusal on RPC imports to manufacture CPC for SEZ-unit; Directs reconsideration 

Telangana HC quashes denial of Advance Authorisation (AA) benefit to import of Raw Petroleum Coke (RPC) for manufacturing Calcined Petroleum Coke (CPC) in Assessee’s Domestic Tariff Area (DTA) u...View More

Upholds tribunal ruling on exemption granted to imported Wireless-Access-Points usable in MIMO technology 

Delhi HC upholds ruling of CESTAT, New Delhi that interpreted exclusion entry (iv) of Serial No. 13 of the amended Notification No. 25/2005 to entail imported WAPs workable on MIMO technology for exem...View More

Absent invocation of a specific provision in SCN, imposition of penalty unsustainable 

Allahabad HC sets aside penalty imposed under Section 54(1)(15) of UP VAT Act, 2008 for transporting computers without Form 39, holding that the order is void ab initio as no notice was issued under a...View More

Commissioner's order passed without proper/sufficient hearing opportunity "vulnerable", "liable to be impeached" 

Orissa HC quashes Commissioner (A) order that held assessee’s technical support and consultancy services to foreign client as not export of services but ‘intermediary services’ solel...View More

Quashes trial-court’s order calling for records without jurisdiction; Calls it ‘patently perverse’ 

Delhi HC sets-aside order passed by the Trial Court in a miscellaneous proceeding initiated suo-moto calling for records from customs authorities on confiscated counterfeit goods imported in the name ...View More