High Court Rulings

Upholds confiscation & penalty for non-compliance of post import conditions despite Notification rescission

HC upholds confiscation and imposition of penalty in respect of imported CT scanner, accessories and spare parts since assessee, a diagnostic centre, did not accord such facilities to p...View More

Credit-note pursuant to assessment finalisation doesn't absolve 'unjust enrichment' test for refund 

HC sets aside CESTAT order sanctioning refund of excise duty assuming that burden thereof had not been passed on to customers in view of credit notes issued pursuant to finalization of assessment; Rel...View More

DGFT Notification not mere 'executive instruction'; Import permit mandatory despite non-insecticidal use

HC upholds requirement of furnishing permit from Central Insecticide Board Registration Committee for import of ‘Bronopol’ as mandated by DGFT Notification No. 106 (RE-13)/2009-14, despite...View More

Refund application rejection where duty paid basis self-assessment untenable, B/E re-assessment inconsequential

HC allows assessee’s writ, rejection of refund application under Customs Act, 1962 (Act), in respect of duty paid on import of mobile phones, tablets, and television sets on ground that self-ass...View More

‘Executive' not 'Judicial/Metropolitan' Magistrate, 'proper officer' u/s 110 to certify seized inventory

HC dismisses Revenue’s writ petition, upholds dismissal of application by ‘Metropolitan Magistrate’ to certify correctness of inventory of seized goods in terms of Section 110(1B) of...View More

Remands matter absent deliberation by CESTAT on credit eligibility on 'foreign agent' commission

HC remands matter absent detailed discussion by CESTAT on CENVAT credit availability of service tax paid under reverse charge on commission paid to foreign agents; Notes assessee's contention that ser...View More

Grants project import benefit; Revenue cannot reagitate finalised refund in parallel proceedings 

HC grants refund of customs duty paid on import of Combined Cycle Power Project in view of sanction by Dy. Commissioner of Customs (Refunds), thereby allowing exemption benefit under Project Import Re...View More

Revenue's 'reference' unwarranted when cogent reasons assigned by Tribunal exercising appellate jurisdiction 

HC rejects Revenue’s application sans any reason mentioned in Tribunal’s reference order as to why same was made, in matter of classification of HDPE woven cloth used as ‘filter fabr...View More

Upholds retrospective taxation of immovable property renting; Adopts coordinate benches' reasonings

Allahabad HC upholds constitutional validity of levy of service tax on renting of immovable property in terms of Sections 75(A)(6)(h) and 77 of Finance Act, 2010 amending 65(105)(zzzz) of Finance Act,...View More

Rebukes Dept.'s laxity in 'office objections' compliance; Condones delay in public interest 

In larger interest of justice, HC condones delay of 776 days by Revenue in filing notice of motion against conditional order passed by Court Registry for failure to remove office objections in appeals...View More