High Court Rulings


Currency seized for investigation is “things”, not “goods”; Six-month SCN limitation inapplicable 

Madras HC (Division Bench) holds that Indian currency seized during investigation of fraudulent claims under the DGFT Amnesty Scheme, where the currency constituted evidence of Hawala transactions and...View More

Steamer agent liable for penalty u/s 116 for failure to file accurate Import General Manifest; Sets aside CESTAT-ruling 

Madras HC holds that the Steamer Agent/Carrier being acted as an agent of Master of vessel is liable for penalty u/s 116 of the Customs Act, 1962 for failure to file accurate and complete IGM (Import ...View More

14-year adjudication delay renders demand time-barred; Limitation amendment cannot revive dead proceedings 

Madras HC sets aside Order-in-Original confirming customs duty demand, holding that adjudication of a 2009 SCN nearly 14 years later is time-barred and, in any event, suffers by unreasonable delay off...View More

Misclassified service tax payment not lawful levy; Upholds refund on pre-May 16, 2008 floating rig supply 

Madras HC dismisses Revenue’s appeal against CESTAT Chennai ruling holding that supply of floating rigs during June 1, 2007-May 15, 2008 was taxable under ‘Supply of Tangible Goods Service...View More

Settlement proceedings not abated over expiry of statutory period u/s 127C(8A) where Interim Board lacked quorum 

Delhi HC holds that the settlement proceedings shall not be treated as having abated on account of the expiry of the statutory period u/s 127C(8A) of the Customs Act, 1962 where the Interim Board itse...View More

Separate SCNs remain distinct despite common investigation, hearing; Stay in one doesn't bar other adjudication 

Delhi HC holds that two SCNs arising from a common DRI investigation retain independent legal identity despite interconnected facts, common adjudicating authority and joint hearing, and therefore a st...View More

CESTAT cannot decide appeal maintainability during restoration petition; Restoring appeal only revives hearing opportunity 

In a matter of confiscation of undeclared and unsanctioned assorted foreign currency at the Hyderabad airport, Telangana HC draws a distinction between CESTAT restoring an appeal after its dismissal o...View More

Re-export of confiscated gold forming part of passenger baggage invoking Section 125 contrary to statute 

Delhi HC upholds the order of Additional Secretary, Government of India, Ministry of Finance, Department of Revenue (Revisional Authority) withdrawing the benefit of re-export of undeclared 2.425 kg g...View More

Allows Ashok Leyland 7% brand rate drawback on bus-body portion of exported passenger buses

Madras HC allows Ashok Leyland’s writ petition challenging rejection  of brand rate drawback at 7% on the bus body portion of exported passenger buses as per Drawback Directorate circular d...View More

GST transition no ground to deny contractually agreed service tax reimbursement to contractor

Jharkhand HC holds that claim of service tax reimbursement accruing from contractor's contractual right cannot be rejected by  the receiver (Bharat Coking Coal Limited/BCCL)   on a...View More