Supreme Court Rulings

Dell’s SEZ-to-DTA clearances not personal imports under CTH 9804; Dismisses Revenue’s appeal 

SC dismisses Revenue’s civil appeal, finding no ground to interfere with CESTAT Chennai’s ruling in favour of Dell, which held that Dell’s laptops, desktops and monitors manufactured...View More

Upholds CESTAT order that dismissed Revenue’s appeal citing CBIC's Circular on monetary limit 

SC dismisses Revenue’s civil appeal challenging the CESTAT (Chandigarh)’s ruling, which dismissed the Department’s appeal citing CBIC’s circular on monetary limit for filing ap...View More

Upholds CESTAT order granting duty exemption on Cepheid's 'HIV-VL Test Kits'; Dismisses Revenue's appeal 

SC dismisses Revenue’s civil appeal both on the ground of delay and on merits, upholding CESTAT Delhi’s ruling granting Cepheid India exemption from BCD and CVD and the concessional 5% IGS...View More

Dismisses SLP challenging HSNS rule levying cess based on production from installed/operational machines in a month 

SC dismisses the SLP filed by a Pan Masala maker (Petitioner), challenging the Gujarat High Court’s judgment, which dismissed a writ petition seeking a direction declaring Rule 12(4) of the Heal...View More

Revenue cannot substitute RSP for transaction value absent statutory machinery; Upholds CESTAT in L&T favour 

SC dismisses Revenue’s appeal against CESTAT Mumbai ruling, upholding Tribunal’s decision which set aside the differential customs duty demand on ‘switchgear parts’ imported by...View More

Copy of SC-judgment holding Cadila’s GRD Powder/Bix classification depends on form at sale, not end-use 

SC rules in favour of Cadila Health Care, dismissing Revenue’s appeal against the Madhya Pradesh High Court judgment and holding that ‘GRD Powder’ and ‘GRD Mix’, health a...View More

TTMCs constructed for BMTC not taxable as works contract service; Dismisses Revenue’s appeal 

SC dismisses Revenue’s civil appeal filed against the CESTAT (Chennai)’s ruling, which held that the construction of Traffic and Transit Management Centers (TTMCs) for Bangalore Metropolit...View More

C-Form denial post-GST for inter-State ENA sale violates fundamental rights; Dismisses Revenue’s SLP 

SC dismisses Revenue’s SLP filed against the Madras High Court’s judgment, whereby it had dismissed Revenue’s intra-court appeal, and upheld the direction of the Single Judge to issu...View More

Dismisses Revenue’s appeal; Quicklime with less than 98% purity classifiable under CTI 2522 1000 

SC dismisses Revenue’s civil appeal against the CESTAT, Kolkata ruling, which held that PCC Lime 0/20MM (Quicklime) with less than 98% purity is classifiable under Customs Tariff Item (CTI) No. ...View More

Copy of SC-order setting aside Rs.425.27-cr personal penalty over use of AI-generated case in original-order 

In a matter concerning staggering Rs. 425.27-cr personal penalty imposed on a local diamond supplier for allegedly abetting misdeclaration and export of natural diamonds as lab-grown diamonds to pay l...View More