High Court Rulings
Madras HC holds that when a portion of tax liability is paid under the amnesty scheme, Revenue cannot levy interest for entire tax liability, quashes impugned order with a direction to Revenue to reca
...View More Bombay HC holds that power to search cannot mean “power to seal”, as it is a drastic power and such powers cannot be exercised unless expressly conferred by law and adds that the customs a
...View More 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 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 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 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 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 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 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 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
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