High Court Rulings


Citing Section 11 B non-applicability, allows interest on delayed refund payment by Dept. 

Meghalaya HC rules on payment of interest on amounts deposited under protest before SCN issuance and refund of same basis favourable Tribunal order; Notes that, Tribunal found that, demand for ex...View More

Existence of trademark dispute no reason to suspend goods clearance; Revenue's actions "ex-facie illegal"

Bombay HC rules that mere existence of trademark dispute cannot be the reason for not permitting release of goods, remarks that “there is no warrant for the customs authorities in not permitting...View More

Demand u/s 11D unsustainable where composite price charged for EBP clearance by Hindustan Petroleum

Bombay HC dismisses Revenue's appeal, upholds CESTAT’s order setting aside demand of duty confirmed on clearance of Ethanol Blended Petrol (EBP) against Hindustan Petroleum Corporation...View More

SCN issued by competent Commissioner not covered under Board ‘s directive post Canon ruling 

Delhi HC rules that show cause notices (SCNs) issued by Deputy Commissioner of Customs (of concerned port of import) u/s 28(4) of Customs Act, 1962 cannot be said to be covered under CBIC directives d...View More

Allows credit on C.R. Coils removed after galvanization for export under rebate-claim

Punjab & Haryana HC allows CENVAT credit of duty paid on purchase of C.R. Coils used for conversion into Galvanized Plain Coils (G.P. Coil), cleared for export upon payment of duty under rebate cl...View More

'Abetment' requires knowledge of offending/wrongful act; Sets-aside penalty against Customs Broker

Delhi HC sets-aside penalty imposed against assessee, holder of Customs Broker Licence u/s 112(a) of Customs Act for alleged irregular filing of Bill of Entry (BoE) for i...View More

Directs disbursal of Rs. 236 crores 'Industrial Promotion Assistance' to Dalmia Cement along with interest 

Calcutta HC directs State to disburse 'Industrial Promotion Assistance' (IPA) to Dalmia Cement (Petitioner) to the tune of Rs. 236 Crores along with interest @ 8% p.a (instalment basis); Notes Petitio...View More

Amount payable voluntarily as ‘penalty’ not construable as ‘tax due’, grants relief under SVLDRS

Gujarat HC grants benefit of the Sabka Vishvas (Legacy Dispute Resolution) Scheme, 2019 owing to bonafide of assessee while clarifying that ‘voluntarily’ payment of amount as penalty durin...View More

Grants relief to Customs-Cargo-Service-Provider by extending protective order till Tribunal is approached

Bombay HC, in matter regarding suspension of Petitioner’s license as a Customs Cargo Service Provider for 15 days, hears the writ petition on an urgent basis and directs continuation o...View More

Directs refund of IGST considering non-realization of duty drawback at higher rate

Bombay HC grants refund of IGST paid in relation to zero-rated supply of ‘insulated cables’ to a party based in Myanmar along with simple inter...View More