Supreme Court of India Judgements

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Category: Customs & Excise

Customs & Excise I B C SARFAESI

HELD the enactment of section 142A of the Customs Act does confer or create a first charge on the dues ‘payable’ under the Customs Act, notwithstanding provisions under any Central Act, but not in cases covered under Section 529A of the Companies Act, Recovery of Debts Due to Banks and the Financial Institutions Act, 1993, Securitisation and Reconstruction of Financial Assets and the Enforcement of Security Interest Act, 2002 and the Insolvency and Bankruptcy Code, 201

Aug 27, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH INDUSTRIAL DEVELOPMENT BANK OF INDIA (THROUGH STRESSED ASSETS STABILIZATION FUND CONSTITUTED BY THE GOVERNMENT OF INDIA) — Appellant Vs. SUPERINTENDENT OF CENTRAL EXCISE AND…

Customs & Excise

Central Excise Act, 1944 – Section 11A (1) – Differential duty – Incorrectly determination of the assessable value of finished goods – Determination is required to be made on the basis of judgment and in a bonafide manner – An assessee can be accused for suppressing only such facts which it was otherwise required to be disclosed under the law.

Jul 18, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH THE COMMISSIONER, CENTRAL EXCISE AND CUSTOMS AND ANOTHER — Appellant Vs. M/S RELIANCE INDUSTRIES LTD. AND OTHERS — Respondent ( Before : Krishna Murari…

Customs & Excise

Customs Act, 1962 – Section 25(1) – Exemption from payment of duty – Withdrawal of amended customs notification – Judicial scrutiny can also extend to consideration of legality, and bona fides of the decision – Wisdom or unwisdom, and the soundness of reasons, or their sufficiency, cannot be proper subject matters of judicial review –

May 14, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH UNION OF INDIA ANOTHERS — Appellant Vs. A. B. P. PVT. LTD. AND ANOTHER — Respondent ( Before : S. Ravindra Bhat and Dipankar…

Customs & Excise

Customs Act, 1962 – Sections 125 and 127B – Whether a settlement remedy under Section 127B of the Customs Act, 1962, would be available for the seized goods, which are specified under Section 123 of the Act? – Divergent view regarding the issue – Matter to be placed before Hon’ble the Chief Justice of India.

May 9, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH YAMAL MANOJBHAI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Writ Petition…

Constitution Customs & Excise

Customs Act, 1962 – Sections 125 and 127B – Whether a settlement remedy under Section 127B of the Customs Act, 1962, would be available for the seized goods, which are specified under Section 123 of the Act? – Divergent view regarding the issue – Matter to be placed before Hon’ble the Chief Justice of India.

May 7, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH YAMAL MANOJBHAI — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : Krishna Murari and Sanjay Karol, JJ. ) Writ Petition…

Customs & Excise

Central Excise Tariff Act, 1985 – Mere broad-basing of the entries in Chapter 30 and Chapter 33 of the First Schedule to the Act 1985, by itself, could not have been the justification for an attempt at re-classification of the product – anything which is prepared for being used on the hair and carries the name “Hair Oil”, would lose its character as medicament if otherwise it has been prepared for therapeutic or prophylactic uses – Moreover, rewording and regrouping of different entries in medicaments are hardly of any impact on the character of the product in question.

May 7, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSSIONER OF CUSTOMS, CENTRAL EXCISE AND SERVICE TAX, HYDERABAD — Appellant Vs. ASHWANI HOMEO PHARMACY — Respondent ( Before : Dinesh Maheshwari and Vikram…

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