Supreme Court Rulings
SC in matter relating to alleged evasion of customs duty to the tune of Rs. 1 cr on imports from HongKong, disapproves Revenue’s reliance on ‘not attested’ and ‘just xerox copi
...View More SC refuses to agree with Revenue’s view that CESTAT’s observation in para 12 that ‘even if no audit is conducted during the relevant period and some duty esc
...View More SC dismisses Revenue’s appeal against CESTAT order which had set-aside rejection of invoice price (IP) and enhancement in value of imported goods basis unattested photocopy of export declaration
...View More SC finds no reason to interfere with HC order which held that installation cables, outlet or connection modules, patch cords, patch panels, network cards, fibre optic cables etc. are not classifiable
...View More SC in application seeking clarification on classifying Harpic and Lizol under Entry 44(5) of III Schedule of Kerala Value Added Tax Act, 2003 (KVAT) under HSN Code 3808 states that “Observa
...View More SC rules that “there is no bar as such for seeking restoration of the appeal if the assessee is unsuccessful in availing the benefit under the Amnesty Scheme”; Sets-aside order of Single J
...View More 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 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 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 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
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