Supreme Court Rulings


Dismisses Assessee's SLP contesting EOU’s re-assessment for misusing duty-free imports for domestic clearance 

SC rejects assessee's SLP against Rajasthan HC ruling that upheld CESTAT order confirming customs duty liability on a 100% EOU for misusing duty-free imports by selling finished goods domestically whi...View More

Allows criminal bail application of accused; Seeks cooperation in trial and imposes conditions 

SC allows criminal appeal application of Appellant against rejection of bail by HC while expecting complete cooperation and clarifying “Any infraction of the conditions shall entail cancellation...View More

Grants liberty to contest CESTAT Mumbai ruling on ‘rough diamonds’ valuation 

SC in SLP by Revenue against CESTAT Mumbai ruling on valuation of ‘rough diamonds’ falling under Chapter Heading 7102 that “does not attract payment of any customs duty”, notin...View More

No excise duty on Flue Gas generated during Coke manufacturing; Dismisses Revenue’s appeal 

SC, owing to gross delay of 440 days, dismisses Revenue’s appeal against CESTAT Kolkata ruling which held that flue gas which is generated in the manufacture of coke is not manufactured product,...View More

Dismisses Revenue’s appeal against CESTAT ruling on Glass Lid classification 

SC dismisses Revenue’s civil appeal against CESTAT ruling on classifying ‘G Type Tempered Glass Lid’ under CTH 7010; CESTAT had held that the said item is classifiable under the spec...View More

Circular on merchant-exporter's entitlement to duty-drawback explanatory, applies retrospectively; Overturns HC 

SC sets-aside judgment as well as review order of Madhya Pradesh HC which disentitled claim of All Industry Rate (AIR) duty drawback to merchant exporter of soyabean meal exports which was withheld fo...View More

Union & State legislatively competent to levy service & entertainment tax on DTH broadcasting service 

SC dismisses DTH providers/cable TV operators civil appeals against various HCs, upholds simultaneous levy of service tax and entertainment tax on DTH broadcasting service providers;Infers that, evide...View More

Penalty on Customs Broker for flouting regulations despite license revocation justified; SC dismisses SLP 

SC dismisses a Customs Broker’s SLP against the Delhi HC order which upheld imposition of penalty under Regulation 17 of the Customs Broker Licensing Regulations, 2013, post revocation of licens...View More

Upholds order relegating Future-Brands to tribunal on levy of tax on brand licensing income 

SC dismisses SLP filed by Future-brands (Assessee) challenging the order of the Delhi HC that relegated the Assessee to file appeal before CESTAT, New Delhi on the issue of whether income received fro...View More

Dismisses Revenue’s appeal on ‘Biometric Access Control System’ classification, citing 319-day delay 

SC, on grounds of 319 days delay, dismisses Revenue’s civil appeal against the CESTAT ruling that upheld assessee’s classification on ‘Biometric Access Control System’ under He...View More