High Court Rulings


Import-permission not flouted on import of ‘Frames and Slide’ fitted with pre-installed operational Firearm-parts

Delhi HC directs release of consignments of imported ‘Frame and Slide’ detained by Customs authorities on premise that they were embedded with various identifiable components of a firearm ...View More

Upholds CESTAT's order quashing penalty imposition under inapplicable provision

Calcutta HC upholds CESTAT’s order which held that penalty has been imposed under a provision which is not applicable in respect of goods exported under free shipping bills thus, imposition of p...View More

Directs CBIC to clarify on interest waiver under SVLDRS, 2019 when arrears ‘fully paid’ 

Madhya Pradesh HC directs CBIC to apply its mind on the issue of waiver of interest levied due to late deposit of tax dues under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019; Assessee, relyi...View More

Form-E1 disputes ‘arbitrable’ pursuant to e-auction contract between seller and dealer

Allahabad HC dismisses writ petition for enforcing issue of Form-E1 pursuant to purchase of Coal through e-auction; Notes that any disputes regarding e-auction ‘will be’ subject matter of ...View More

Declines completely exonerating CHA for contravening licence obligations, allows appeal in part

Calcutta HC holds that “any contravention of the obligations cast on the CHA even without intent would be sufficient to invite action against the CHA”, therefore, Assessee c...View More

Commission paid to consignment agent CENVATable; Explanation inserted applicable retrospectively; Cadilla ratio not binding

Calcutta HC affirms Tribunal’s findings, rules that services rendered by ‘consignment stockists/commission agents’ are eligible input service u/R 2(l) of CCR, 2004; Relying on HC dec...View More

WMT method applicable for determining Fe-content in Iron-Ore pre-May '22; SC ratio, not DRI-circular applies

Bombay HC rules that prior to May 1, 2022, the Fe (iron) content of the iron ore for classification of ‘iron ore’ for purpose of ‘export duty’ is determinable basis W...View More

Writ Court cannot conduct roving enquiry for liability determination basis conflicting CRCL's test-reports 

Orissa HC holds that “The Court in exercise of its extraordinary jurisdiction under Article 226 of the Constitution of India cannot enter into a roving inquiry on the basis of conflicting test r...View More

‘Substantive common-parlance test’, not CESTAT-ruling, applicable for Pediasure, Ensure classification

Tripura HC sets-aside order of Revisional Authority in case of Abbott India’s Distributor upholding seizure of products viz. (a) PediaSure (b) Ensure and (c) Glucerna for want of corre...View More

Cannot direct Govt./CBIC to make amendment w.r.t. 'exotic species' possession against 'legislative will'; Dismisses PIL 

Tripura HC dismisses PIL, holds that unless a person is caught smuggling exotic species on the international borders, no presumption can be drawn that domestic keeper have illegally imported the exoti...View More