High Court Rulings


Duty Drawback available on additional duty paid during import; Directs claim disbursement with interest  

Delhi HC holds that levy of additional duty on import of gold dore bars qualifies as a 'duty' and as long as goods have suffered a “tax” or “duty” at the time of impo...View More

Citing non-consideration of documents evidencing high-sea-sale, allows writ challenging demand-order; Remands matter

Madras HC quashes VAT demand on imported consignment purchased in high seas and directly cleared from customs area by filing relevant necessary Form and surrendering transit forms at check post; Asses...View More

Unit coming into existence after change in ownership not entitled to 'Budgetary-Support' 

Sikkim HC dismisses writ petitions seeking grant of ‘budgetary support’ under the Budgetary Support Scheme (BSS) to manufacturing units who have come into existence after change in constit...View More

Telecommunication service to Singtel’s Singapore arm 'on own account' not 'Intermediary'

Delhi HC dismisses Revenue’s appeals, allows refund to assessee [SingTel Global (India) Pvt. Ltd (SGIPL)] of unutilized input service credit towards export of telecommunication services to Singa...View More

Reprimands Revenue for disregarding assessee's repeated requests for provisional release; Allows writ

Bombay HC grants provisional release of ball bearings imported by Assessee u/s 110A of Customs Act, 1962, reprimands Revenue for not only failing to take cognizance of repeated applications of the Ass...View More

Quashes MEIS-scrip denial on exports through Logistic Company in FTWZ: Upholds Single-Judge Order 

Delhi HC criticizes DGFT orders cancelling MEIS scrips granted to respondent-exporter (assessee) and placing it in Denied Entry List alleging that goods were not exported but supplied to Logistic Comp...View More

Cannot deny SVLDRS benefit where payment failed due to technical glitch, directs interest payment

Madras HC quashes order denying benefit to assessee under Sabka Vishwas (Legacy Disputes Resolution) Scheme, 2019 (SVLDRS/Scheme) for non-payment of amount payable in time on account of &lsq...View More

Circular prescribing time-limit for shipping bill amendment/conversion ultravires, contrary to Statute  

Bombay HC holds Circular No. 36/2010 dated September 23, 2010, prescribing time limit of 3 months from the date of Let Export Order for amendment of shipping bill (SB) "illegal and .. contrary to the ...View More

Denying cross examination when criminality alleged violates 'natural justice' principle; Remits matter 

Citing denial of cross-examination opportunity to assessee-importer, Madras HC allows writ petition challenging order levying tax and penalty for alleged misuse of Duty Free Replenishment Certificate ...View More

Litigant cannot approach Court by suppressing materials; Dismisses writ seeking Discharge-Certificate under SVLDRS 

Bombay HC dismisses writ filed by Petitioner praying for issuance of discharge certificate (DC) under SVLDRS, holds that a litigant cannot be expected to approach the Court by suppressing materials an...View More