High Court Rulings
Madras HC (Madurai Bench) allows writ appeal setting aside the order confirming classification of processed tobacco under CETH 2403 99 10 (chewing tobacco), holding that tobacco subjected only to dryi
...View More Madras HC (Madurai Bench) holds that penalty on Customs Broker, acting in capacity of agent for exporter and filing shipping bills for export of goods, cannot be levied for incorrect classification of
...View More Kerala HC allows writ appeal and quashes service tax demand on admission to amusement facilities, holding that levy by Union under Finance Act, 1994 is unconstitutional as it trenches upon State&rsquo
...View More Bombay HC holds that provisional attachment lapses automatically in the absence of valid extension by Principal Commissioner, while setting aside provisional attachment of bank accounts u/s 110(5) of
...View More In an important judgment relating to Customs department’s extra-territorial jurisdiction over a Foreign exporter u/s 1(2) of the Customs Act, 2962, Bombay HC quashes a SCN that proposes penaltie
...View More Telangana HC, in SpiceJet’s petition challenging rejection of customs appeal at threshold on limitation ground by the lower forums, takes a purposive approach in the interest of justice, by
...View More Delhi HC, while dismissing Revenue’s appeal, confirms that the Oriental Insurance Company Ltd./OIC (Assessee) is entitled to avail CENVAT Credit in respect of premium paid for re-insurance prior
...View More Orissa HC sets aside July 2024 reassessment order issued u/s 10 of the Odisha Entry Tax Act, 1999, holding that Assessee’s self-assessment returns for 2005–06 were not formally accepted u/
...View More Kerala HC allows writ appeal filed by Patanjali Foods (formerly Ruchi Soya- Assessee), holding that the decisive date for customs duty in case of warehoused goods is the date of issuance of the &ldquo
...View More Calcutta HC, ruling in favour of the Revenue, sets aside the CESTAT order and restores the original adjudication directing absolute confiscation of 1.9 kg of gold and imposing penalties on the respond
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