Supreme Court Rulings


SC hears SLP filed for release of seized goods, directs Revenue to file Counter Affidavit

SC directs Revenue to file counter affidavit in SLP filed for release of seized goods u/s 110 of the Customs Act, 1962 within 3 weeks and lists the matter on October 15, 2020; Notes that assessee was ...View More

Allows appeal-withdrawal qua excise component in view of settlement application made under SVLDRS

SC allows withdrawal of part of the appeal which relates to excise component (but retaining the customs component) as assessee applied under Sabka Vishwas (Legacy Dispute Resolution) Scheme , 2019 (SV...View More

Judicial-review to be circumspect where final-findings rendered by DA, sets-aside 'contempt proceedings'

SC allows appeal filed by Designated Authority (DA), sets aside (i) order issuing specific directions for anti-dumping investigation into articles imported, (ii) orders of Telangana HC issuing contemp...View More

Upholds CESTAT's order levying duty on DTA clearance of non-excisable goods by 100% EOU

SC dismisses assessee's (100% EOU) appeal, upholds CESTAT’s order confirming demand on sale of cut- flowers (non-excisable goods) within Domestic Tariff Area (DTA) made in contravention of EXIM ...View More

SC issues notice in Revenue's SLP on entitlement to import 'generic-inputs' under DFIA scheme 

SC issues notice in Revenue’s SLP against Bombay HC (Nagpur Bench) judgment allowing duty free import of popcorn maize under Duty Free Import Authorisation Scheme (DFIA) floated under Foreign Tr...View More

Charges collected from customers towards SKID-equipment taxable as 'Tangible Goods Supply' service

SC 3-Judge Bench allows Revenue’s appeal, upholds Rs. 2.83 crores service-tax demand on supply of supply of pipes and measurement equipment (SKID equipment) for supplying gas by Adani Gas Ltd. u...View More

Upholds validity of DGFT Notification, power of Central Govt. to impose “quantitative restrictions”

SC rules that Central Government has authority to impose quantitative restrictions by an order u/s 3(2) of Foreign Trade (Development and Regulation) Act, 1992 (FTDR Act); Upholds validity of (i) DGFT...View More

Upholds CESTAT's remand orders, lays down principles for goods valuation pre & post 2000 amendment

SC disposes a batch of appeals alleging undervaluation of goods removed by the assessees for sale to or through dealers which was upheld by the CESTAT and Adjudicating Authority, remands the matter ba...View More

Upholds State's decision of recalling excessive 25% subsidy erroneously given under Investment Promotion Scheme

SC affirms order of HC and demand of refund of excess subsidy to the tune of Rs. 16 crores (approx) under Rajasthan Investment Promotion Scheme, 2003 (RIPS 2003); Upholds the revision order passed by ...View More

Upholds 'purchase tax' levy on 'empty bottles' 'used' for Beer/IMFL bottling

SC upholds levy of purchase tax on the purchase of empty bottles from unregistered dealers by assessee engaged in business of manufacture and sale of Beer and Indian Made Foreign Liquor (IMFL) under S...View More