High Court Rulings


Fresh demand notice issued a decade after previous SCN, Warehouse Bond expiry "illegal"

Bombay HC allows the writ petition of an importer by declaring the subsequent demand notice u/s 72(2) of the Customs Act, 1962 “illegal and invalid” as it was issued 10 years after the fir...View More

SVLDRS-declaration rejection 'illegal' owing to duty-admission pursuant to investigation before cut-off date 

Bombay HC allows asssessee’s writ petition challenging the rejection of its application filed under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS scheme) on the ground that the ...View More

Quashes "illegal" ‘provisional attachment’; Directs de-freezing of bank account citing non-compliance by ‘Proper Officer’ 

Bombay HC holds the ‘provisional attachment’ on all bank accounts as "illegal and contrary to the provisions of Section 110(5) of the Act"., directs defreezing of the bank accounts as also...View More

Body Massager not 'prohibited goods'; Criticises Commissioner's failure to act as "prudent official" 

Bombay HC finds “no substantial question of law” in Revenue’s appeal against CESTAT order which set-aside the order passed by adjudicating officer (Commissioner of Customs), confisca...View More

Considers Penalty & interest for calculating monetary limit for filing appeal before CESTAT 

Allahabad HC (Lucknow Bench) allows revenue’s appeal, sets aside CESTAT ruling rejecting revenue’s appeal for low tax effect, holds that the amount in dispute is more than the prescribed l...View More

Copy of HC-order quashing Entry-Tax on IMFL under UP Entry Tax Act, 2007

Allahabad HC sets-aside adjudication order for recovery of entry-tax on Indian Made Foreign Liquor (IMFL) for the period of April to May 2005 and the order passed in appeal, directs the authority conc...View More

Revenue not justified in refusing 'provisional-release' of goods seized post-clearance basis some investigation

Bombay HC directs Asst. Commissioner of Customs to allow provisional release of ‘Ethanol Absolute’ imported by assessee after it was seized on alleged mis-classification ground post grant ...View More

Asks to file reply to show cause notice, disposes exporter’s writ 

Bombay HC asks assessee to respond to show cause notice (SCN) issued by the Additional Commissioner of Customs, SIIB (Exports) [Revenue] and issues directions to the Designated Officer to “follo...View More

Demand raised beyond limitation period owing delayed finalization of provisional BoE's 'void ab initio'

Jharkhand HC declares the original as well as appellate order raising a demand of differential duty on the score of mis-classification of imported ‘Steam Coals’ “void ab initio and a...View More

SVLDRS-declaration falls under 'arrears', not 'litigation' category when final hearing concluded before appointed-date

Madras HC finds no infirmity in stance of Designated Committee (DC) in classifying Petitioner’s case under the category “arrears” and not “litigation”, however, sets-...View More