High Court Rulings


Duty exemption available to non-scheduled (passenger) operators carrying-out charter services 

Delhi HC upholds CESTAT order to the extent it held that 'non-scheduled (passenger) operator' (NSOP) can carry out charter service so as to avail customs duty exemption on import of helicopters as per...View More

DIN ‘crying need of day’, Sets-aside differential duty-demand against Ericsson 

Madras HC sets-aside communication, styled as letter raising differential duty demand, referring to provisional assessment on bills of entry (BoE) and alleged misclassification of imported Blade Serve...View More

Allows export benefit to provider of 'clinical-genomic-solutions' to foreign clients, upholds CESTAT order

Karnataka HC upholds CESTAT order allowing benefit of export of services to assessee providing ‘clinical genomic solutions’ to clients situated abroad; Finds that not only is the place of ...View More

Surrender of spectrum by MTNL not taxable pre-May 2016: Quashes extended period invocation

Delhi HC holds that the surrender of any right to use the radio frequency  spectrum by MTNL prior to May, 2016 would not be chargeable to tax as a declared service under Clause (e) of ...View More

“Melamine Utensils” not classifiable as plastic or scheduled kitchen-wares; Quashes Entry Tax demand 

Orissa HC dismisses Revenue’s revision petition, upholds order of Odisha Sales Tax Tribunal in classifying “Melamine Utensils” as non-scheduled goods under the Odisha Entry Tax Act, ...View More

'Build, Own, Operate' contract with BPCL not works-contract; Allows appeal against Single-Judge order

Kerala HC (Ernakulam) allows assessee’s writ appeal challenging order of Single Judge relegating assessee to alternate remedy; Citing  absence of transfer of property in the goods involved ...View More

Customs authorities not empowered to seal immovable property at investigation stage

Bombay HC allows prayer of Petitioner (accused in gold smuggling case) for de-sealing his premises, rules that, “there is no power available with the custom authorities to se...View More

DGFT's signature does not invalidate Notification otherwise issued pursuant to FTDR Act 

Madras HC dismisses assessee's writ petition, upholds amendment made to import policy of ‘poppy seeds’ vide Notification No.17/2015-20 dated July 29, 2016 signed by Director General of For...View More

Revenue’s casual-approach preventing refund to assessee impermissible; Directs Officers to be vigilant/friendly

Tripura HC criticises Revenue’s “casual approach”trying to prevent the payment of refund amount to the assessee citing absence of “jurisdictional error in the assessm...View More

Confidential information gathered during Anti-dumping proceedings outside RTI purview

In an important issue concerning the inter-play of anti-dumping proceedings with the RTI Act, 2005, Delhi HC rules that “there is no inconsistency between the provisions of the RTI Act and the A...View More