Supreme Court of India Judgements

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Category: Customs & Excise

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…

Customs & Excise

Central Excise Act, 1944 – Section 11A – HELD We do not accept the contention that recovery of excise duty cannot be made pursuant to an appeal filed after invoking the provisions of Section 35-E, if the timelimit provided in Section 11-A has expired. To so read the provisions, would be to render Section 35-E virtually ineffective, which would be impermissible

Mar 26, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, MUMBAI – 1 — Appellant Vs. M/S. MORARJEE GOKULDAS SPG. & WVG. CO. LIMITED — Respondent ( Before : M.R.…

Customs & Excise

Central Excise Act, 1944 – Section 4(4)(c) – Valuation of excisable goods – Related person – There is no finding that the price of the goods was lower than what was the price of those goods, in the market – In view of the foregoing discussion, it has to be concluded that the revenue’s decision in rejecting the value at which the goods were sold, by treating the assessee as a related person, was erroneous.

Mar 25, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S BILAG INDUSTRIES P. LTD. AND ANOTHER — Appellant Vs. COMMR. OF CEN. EXC. DAMAN AND ANOTHER — Respondent ( Before : S. Ravindra…

Customs & Excise

The attempt by the appellants to have these appeals argued of only academic interest and would not serve any practical purpose because there is no current lis where the principles and circumstances prior may be applied. – Impose costs of Rs. 5,00,000/- on the appellants for unnecessarily prolonging the proceedings before SCOI. This sum is to be donated to any benevolent organisation that helps children with cancer.

Feb 16, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH G.T.C. INDUSTRIES LTD (NOW KNOWN AS GOLDEN TOBACCO LIMITED) THR. MANAGER LEGAL AND ANOTHER — Appellant Vs. COLLECTOR OF CENTRAL EXCISE AND OTHERS —…

Customs & Excise

Wikipedia – note of caution against using such sources for legal dispute resolution – These sources, despite being a treasure trove of knowledge, are based on a crowdsourced and user generated editing model that is not completely dependable in terms of academic veracity and can promote misleading information as has been noted by this court on previous occasions also – Courts and adjudicating authorities should rather make an endeavor to persuade the counsels to place reliance on more reliable and authentic sources.

Jan 19, 2023 sclaw

SUPREME COURT OF INDIA DIVISION BENCH HEWLETT PACKARD INDIA SALES PVT. LTD. (NOW HP INDIA SALES PVT. LTD.) — Appellant Vs. COMMISSIONER OF CUSTOMS (IMPORT), NHAVA SHEVA — Respondent (…

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Arbitration Constitution

Arbitration and Conciliation Act 1996 – Sections 34 and 37 – Curative petition – The Court found that the arbitral tribunal’s decision was not perverse or irrational and that the CMRS certificate did not conclusively prove that defects were cured within the cure period – The Court emphasized the tribunal’s domain to interpret the contract and the limited scope of judicial interference in arbitral awards – The Supreme Court concluded that the curative petition was maintainable and that there was no miscarriage of justice in restoring the arbitral award.

Apr 14, 2024 sclaw
Acquittal

Penal Code, 1860 (IPC) – Section 302, read with 34 – Murder – The Supreme Court found that the High Court did not properly address whether the Trial Court’s acquittal was a plausible conclusion from the evidence – The Supreme Court emphasized that the burden of proof lies with the prosecution and that the accused do not have to prove their innocence unless there is a statutory reverse onus – The Supreme Court concluded that the evidence did not warrant overturning the acquittal, as the Trial Court’s view was possible and not perverse.

Apr 14, 2024 sclaw
I P C

Penal Code, 1860 (IPC) – Section 302 – Murder – Dispute over a blocked pathway – The Court found no evidence of provocation by the deceased that would justify the appellants’ brutal attack, nor any exercise of the right to private defence – The Court applied principles from previous judgments to determine the lack of private defence and the presence of intention to cause harm – The Supreme Court concluded that the appellants’ actions were not in self-defence and that their intention was to inflict harm, affirming the lower courts’ decisions.

Apr 14, 2024 sclaw
Consumer

Consumer Law – Insurance Act, 1938 – Section 45 – Policy not to be called in question on ground of mis-statement after two years – The Court found no suppression of material facts and criticized the NCDRC for not requiring proper evidence from the respondent – The judgment discusses the principles of ‘uberrimae fidei’ (utmost good faith) and the burden of proof in insurance contracts – The Court concluded that the insurance company failed to prove the alleged suppression of facts, thus the repudiation was unjustified.

Apr 14, 2024 sclaw