Supreme Court Rulings


Upholds CESTAT ruling setting aside confiscation & penalty order against stainless-steel imports 

SC dismisses the civil appeal filed by Revenue, challenging the CESTAT (Mumbai)’s ruling, whereby it set aside the confiscation and penalty order passed by the Commissioner of Customs; On the ba...View More

Copy of SC judgment upholding State's competence to retrospectively levy sales tax on 'imported sugar' 

In a significant matter concerning State’s power to redraw boundaries of tax exemption on a commodity, SC affirms the State’s competence to retrospectively amend Entry 31-B of the Fifth Sc...View More

Copy of SC judgment rejecting royalty-on-royalty challenge and upholding royalty computation based on ASP 

SC upholds the constitutional validity of the Explanation to Rule 38 of the Minerals (Other than Atomic and Hydro Carbons Energy Minerals) Concession Rules, 2016 and the identical Explanation to Rule ...View More

SC issues notice against HC-judgment denying refund claims of Vedanta Ltd 

SC issues notice in SLP filed by Vedanta Limited/Assessee against the Madras High Court’s judgment, which set aside the CESTAT Chennai order which held that the bar of unjust enrichment was not ...View More

Dismisses appeal against CESTAT ruling on exemption of imported test kits; Cites 187 days delay 

SC dismisses Revenue’s civil appeal challenging the CESTAT (Delhi)’s ruling, which held that Procleix Ultrio Plus Assay Kits and Procleix Ultrio Elite Assay Kits (imported test kits used a...View More

Dismisses appeal against CESTAT ruling on classification of draping tubes 

SC dismisses Revenue’s civil appeal against the CESTAT (Mumbai)’s ruling, which held that draping tubes (window curtain parts/accessories) are not “welded stainless steel pipes of ci...View More

Upholds acquittal of excise officers in bribery case; Cites lack of demand & acceptance 

SC affirms the Allahabad HC judgement, and upholds the acquittal of Central Excise Officers in a bribery case by noting that the prosecution has failed to establish the essential ingredients of demand...View More

Dismisses SLP against Calcutta HC’s rejection of “town seizure” defence in high-quality gold smuggling 

SC dismisses Petitioner's SLP against Calcutta HC judgment directing absolute confiscation of 1.9 Kg gold and imposition of penalties, while rejecting the “town seizure” argument; States &...View More

Cutting, grooving/routing of Aluminium Composite Panels, not ‘manufacture’; Revenue fails transformation, marketability test 

SC holds that cutting imported pre-coated Aluminium Composite Panels into specified rectangular or square sizes and grooving them for installation on buildings using clamps and fasteners does not cons...View More

Grants bail to Future Maker promoters, cites prolonged incarceration; Refuses to remove property/bank-attachment 

SC grants regular bail to promoters of Future Maker Life Care Pvt. Ltd. accused of offences punishable under sections 9 and 9AA of the Central Excise Act, 1944, Sections 83, 89, 89(4), and 89(1)(a) of...View More