Supreme Court Rulings


Stresses on 'contextual interpretation' for reckoning limitation for “initiation" of re-assessment proceedings

SC affirms Kerala HC judgment on interpretation of provision for reckoning limitation period for reassessment, clarifies that intention of use of the expression “proceed...View More

Dismisses assessee’s appeal against HC-order classifying Boiled Supari as Areca-Nuts 

SC dismisses Assessee's SLP against Delhi HC's order holding that 'Boiled Supari packed in consumer and bulk packing’ is classifiable as Areca Nuts (under Heading 0802) and not betel nuts (known...View More

Upholds HC-order allowing entry-tax exemption as manufacturer on capital-goods installed at job-worker’s premise

SC dismisses Revenue’s appeal against Allahabad HC order allowing exemption as Manufacturer Dealer to assessee on capital goods brought from outside State and installed at th...View More

Upholds HC decision on non-imposition of interest, penalty on CVD, SAD, surcharges

Supreme Court upholds Bombay HC decision holding that interest and penalty cannot be imposed on delayed or short payment of Additional Customs Duty (CVD), Special Additional Customs Duty (SAD) or surc...View More

Remands matter to Tribunal for reconsideration of appeal, allowing assessee to ‘effectively contest’

SC allows assessee’s appeal, remands matter to the Tribunal for reconsideration of appeal filed by Customs “in accordance with law and after giving an opportunity to both sides f...View More

Rights of secured creditors remain unaffected by Customs dues 

SC allows appeal filed by Industrial Development Bank of India (IDBI/secured creditor), holding that though the Customs Act creates first charge on dues ‘payable’ but ensures rights of thi...View More

Duty Free Shops eligible for refund? Matter requires "substantial consideration"; Allows Revenue's review petition 

SC (3-Judge Bench) allows Revenue’s review petition against judgment passed in the case of Flemingo Travel Retail Ltd. [operating duty free shop (DFS) at Mumbai international airport] holding th...View More

Dismisses SLP against HC order refusing condonation of 10-year delay in filing appeal

SC dismisses SLP against Madhya Pradesh HC order refusing to condone a delay of 10 years in bringing appeal against CESTAT order confirming liability under &lsq...View More

Caps interest at 12% for entire period on refund amount payable to NAFED

SC in Revenue's appeal against a cooperative society, National Agricultural Cooperative Marketing Federation of India (NAFED) rules on the issue of interest, confining the rate to ...View More

Upholds CESTAT's order on 'transfer of software rights' taxability under ITSS from May 16, 2008 

SC while deciding Revenue’s appeal, upholds taxability of transfer of right to use the software under the head "Information Technology Software’(ITSS) w.e.f May 16, 2008 and prior to that ...View More