High Court Rulings


Restrains Department from coercive action pending Strait of Hormuz disruption plea on Lexus carnet re-export 

Kerala HC directs the Commissioner of Customs to consider a carnet holder's request for extension of time to re-export a Dubai-registered Lexus car, observing that the petitioner's plea of inability t...View More

Advocates to be summoned only in rare and exceptional cases; DRI withdraws Section 108 summon 

Delhi HC underscores that “Ordinarily, an Advocate ought to be summoned only in rare and exceptional circumstances”, while recording DRI's decision to withdraw summons issued to an Advocat...View More

Imported retail-ready pet food not classifiable as compounded animal feed; Attracts 20% customs-duty 

Bombay HC upholds the CAAR ruling classifying imported nutritionally balanced dog and cat food packed in 20 kg bags under CTH 2309 1000 as “Dog or cat food, put up for retail sale”, attrac...View More

Non-production of books no ground for best-judgment assessment against composition dealer; Allows writ 

Telangana HC quashes best-judgment assessment under the Andhra Pradesh VAT Act, 2005 for the period September 2005 to February 2008, holding that the Department raising tax demands on the ground of no...View More

Redemption fine is intrinsically linked to duty liability, cannot be severed to deny SVLDRS benefit 

Rajasthan HC holds that redemption fine payable in lieu of confiscation of goods falls within the ambit of the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019, ruling that section 125 of the Fi...View More

Gold coins with engraved Goddess Lakshmi pictures not ‘bullion’; Taxable as jewellery/articles at 4% 

Madras HC holds that gold coins with engraved pictures of Goddess Lakshmi cannot be classified as ‘bullion’ and taxable as gold jewellery/articles at the rate of 4%; Court observes, &ldquo...View More

Appeal remedy before High Court continues u/s 130 despite omission absent functional National Tax Tribunal 

Patna HC holds that the right to appeal before the High Court continues to exist u/s 130 of the Customs Act, 1962, notwithstanding its omission by Section 30 read with Part VI of the Schedule to the N...View More

Interest on refund of deposit made during investigation cannot exceed statutory 6% rate 

Delhi HC dismisses assessee's appeal seeking enhancement of interest from 6% to 12% on refund of service tax deposited during investigation, holding that once the refund is governed by Section 35FF of...View More

Secondary sales of ‘blended coffee’ by dealer under own trademark/brand name not exempt 

Telangana HC upholds Sales Tax Appellate Tribunal's (STAT) ruling denying exemption on secondary sales of 'Blended Coffee coffee powder', rejecting Assessee's plea that the product, prepared by blendi...View More

Disputes over anti-dumping valuation methodology determined by Designated Authority appealable before CESTAT; Declines writ 

Gujarat HC dismisses writ petition challenging Designated Authority's Final Findings recommending anti-dumping duty on Sulphenamides Accelerators and the consequential Customs Notification, by holding...View More