High Court Rulings


Guarantor promising to pay accused's tax dues cannot be implicated with criminal liability

Madras HC quashes criminal proceedings against guarantor (Accused no.2) of assessee (Accused no.1) for payment of tax dues, holds that unless the second accused is the assessee in the eyes of the Ac...View More

Upholds CESTAT-order reducing penalty considering suo-moto duty-payment by Edelweiss on gold import

Telangana HC upholds CESTAT order modifying penalty for mis-declaration of imported gold jewellery on finding that it is not a case of knowingly or intentionally making a false declaration b...View More

Exempts aircraft imported for providing non-scheduled (passenger) services; Tariff-publication not required

Delhi HC dismisses Revenue’s appeal against CESTAT decision quashing demand on aircraft imported for providing non-scheduled (passenger) (NSOP) services for remuneration; Rul...View More

Using aircraft for non-revenue private flights violates condition of duty exemption, upholds CESTAT order 

Delhi HC rules in Revenue's favour, agrees with CESTAT order that assessee, operating non-revenue flights for transporting its own officials, is not eligible to claim duty exemption on imported aircra...View More

Allows Patanjali's writ; Quashes condition modifying TRQ-allocation for importing 'Crude-Sunflower-Seed-Oil'

Karnataka HC allows writ filed by Patanjali Foods Limited (earlier Ruchi Soya Industries Ltd.), quashes conditions imposed by DGFT to the effect that import consignments ...View More

Cannot hold-up Fire-Arms consignment on procedural grounds; Directs importer to approach DGFT for licence 

Delhi HC directs assessee-importer, holding licenses from Department of Defence Production (DDP) to import ‘fire arms’, ‘full arms’ in India, to file an application with DGFT f...View More

Allows SAD refund filed beyond limitation period, rejects Revenue's appeal

Delhi HC allows Special Additional Duty (SAD) refund for claim filed beyond limitation period, thereby dismisses Revenue’s appeal; Heavily relies on own stance in Sony India Ltd, Premier Timber ...View More

Upholds AAR-order; ‘Boiled Supari’ classifiable as Areca Nuts, not Betel Nut product

Delhi HC dismisses appeal against order passed by Customs Authority of Advance Ruling (CAAR) classifying various types of “Boiled Supari packed in consumer packing and bulk p...View More

Dismisses Revenue's review against order dismissing appeal involving exemption notification applicability on maintainability ground 

Calcutta HC (Division Bench) dismisses review application filed by Revenue against the original decision of Court wherein Revenue’s appeal was dismissed on ground of being non-maintainable, give...View More

SVLDRS benefit denial for technical glitches renders Petitioner remediless, impermissible under law

Gujarat HC rules that denial of SVLDR Scheme benefit merely on account of technical glitches due to which amount deposited with the bank was recredited which were beyond Petit...View More