Supreme Court Rulings


Upholds CESTAT ruling holding Mobile covers classifiable by customs tariff, not exemption notifications or MeITY policy

SC upholds CESTAT Delhi ruling that held that mobile phone front, back covers are classifiable on the basis customs-tariff and not on the basis of exemption notification or Ministry of electronics and...View More

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority 

Copy of SC-judgment upholding State's power to levy tax on mineral rights through 8:1 majority...View More

Liability to pay duty upon confiscation includes interest for delay; Upholds HC decision 

SC confirms Bombay HC judgment which held that interest u/s 28AB is attracted where confiscated goods (self-propelled hydraulic piling rigs utilised exclusively for the construction of roads, bridges ...View More

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment 

SC dismisses Revenue's review petition in Mahindra & Mahindra case w.r.t. interest levy on delayed CVD payment ...View More

Copy of judgment dismissing Revenue’s appeal challenging transaction value assessment of chewing tobacco 

SC dismisses Revenue’s appeal against CESTAT ruling, determines that selling chewing tobacco to dealers/distributors for further sale to retailers in HDPE Bags which does not display price, qual...View More

Disposes Revenue’s challenge to exhibiting films by ‘Wave Cinemas’; Follows co-ordinate Bench order in INOX

SC disposes of Revenue’s appeal against CESTAT order setting aside service tax demand under category of “Business Support Service” (BSS) vis-a-vis owner of multiplex, namely, ‘...View More

Dismisses Revenue’s challenge to exhibiting films by Inox Leisure 

SC dismisses Revenue’s appeal against order of CESTAT Hyderabad which set aside demand against Inox under ‘Business Support Services’ (BSS) with interest, penalty holding that assess...View More

Revenue cannot adjust refund amount against dues under default notices beyond stipulated period 

SC dismisses Revenue’s appeal, affirms Delhi HC decision that quashed VAT Dept.’s adjustment of assessee’s refund against the dues under the default notices and directed refund of ex...View More

Quashes pre-merger penalty for non-fulfilment of export obligation by predecessor company sans policy violation 

SC sets aside triple orders imposing penalty on account of non-fulfilment of export obligation (EO) under license granted to predecessor of assessee i.e. Karnataka Biotics or Karnataka Malla...View More

Allows Revenue's Review w.r.t. quantum of computation/cum-duty price of 'Zarda Scented Tobacco' 

SC in Review Petitions against verdict classifying 'Baghban Chewing Tobacco' as 'Zarda Scented Tobacco’ under Heading 240399.30, directs CESTAT to decide the appeal preferred by the Assessee res...View More