Supreme Court Rulings
SC, in a matter where CESTAT Mumbai upheld the higher duty on re-classification of Benzene and Toluene from heading 2902 to heading 2707.10 and 2707.20, holds that providing only gist of chemical test
...View More SC sets aside the common order passed by CESTAT, which allowed importers' (assesses) appeals against SCN issued by DRI by following the Canon India decision, observing that the “decision relied
...View More SC dismisses Revenue’s civil appeal for inordinate delay of 309 days, which was against the CESTAT Chennai ruling wherein the sub-contractor (JSW Steel Ltd/assessee) also was found eligible to a
...View More SC dismisses Revenue’s civil appeal challenging the ruling of CESTAT, Ahmedabad that validated the exemption claimed by Reliance-Industries (Assessee) on ‘Naptha’ imported under Adva
...View More SC dismisses Civil Appeal filed by the Rajasthan Government challenging HC’s judgment, which had struck down Rule 17(20) of the Central Sales Tax (Rajasthan) Rules, 1957 as ultra vires to the Ce
...View More SC, on grounds of delay, dismisses Revenue’s SLP against Jharkhand HC judgment which held that appeal from determination of value of the excisable goods for the purpose of assessment would fall
...View More SC issues notice in appeal by Revenue challenging CESTAT Chennai decision to quash service tax levy on assessee for construction of educational institutions; As opposed to view of Department that thes
...View More SC upholds Delhi HC judgment which ruled on ‘starting point’ for payment of interest on delay in disbursal of refund, which is, date of making of a formal application on the lines of Secti
...View More SC sets aside CESTAT order, partially allows revenue’s appeal, holds that for assessee to avail the exemption from import duty under Notification No. 30/1997 (which provides for 'Exemption to ma
...View More SC dismisses assessee’s appeal against the Karnataka HC judgment, holds that customs officers can also investigate a case involving breach of post importation conditions in a case of duty free i
...View More
 (1).PNG)
