Supreme Court of India Judgements

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Category: Customs & Excise

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 (…

Customs & Excise

Excise duty – Determination of value of goods – is deemed to be the ‘normal price’ of the goods that are ‘ordinarily sold’ in the course of business, and where the price is the ‘sole consideration’ for the transaction. It is only when this cannot be gleaned from the set of transactions available on record that we resort to Section 4(1)(b)

Dec 10, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE AND SERVICE TAX, ROHTAK — Appellant Vs. MERINO PANEL PRODUCT LTD. — Respondent ( Before : Surya Kant and J.B.…

Customs & Excise

Central Excise Act, 1944 – Section 11B – Central Excise Rules, 2002 – Rule 18 – Rebate of duty – While making claim for rebate of duty under Rule 18 of the Central Excise Rules, 2002, the period of limitation prescribed under Section 11B of the Central Excise Act, 1944 shall have to be applied and applicable

Dec 4, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH SANSERA ENGINEERING LIMITED — Appellant Vs. DEPUTY COMMISSIONER, LARGE TAX PAYER UNIT, BENGALURU — Respondent ( Before : M.R. Shah and M.M. Sundresh, JJ.…

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Cr P C

Criminal Procedure Code, 1973 (CrPC) — Sections 451 & 457 — Release of Seized Property — Trial Court rejecting release application for iron ore on grounds of applicant’s failure to substantiate ownership — High Court setting aside trial court’s order without examining correctness of its finding on ownership — High Court should have either agreed with trial court’s finding on ownership or recorded reasons for disagreeing — Failure to do so warrants interference and remand.

Oct 12, 2025 sclaw
Evidence Act

Evidence Act, 1872 — Section 50 — Opinion as to relationship, when relevant — Opinion expressed by conduct of person with special knowledge on relationship is relevant — Essentials are court’s opinion, expression through conduct, and person having special knowledge — Conduct alone is not proof but an intermediate step to infer opinion — Opinion must be proved by direct evidence — Court needs to weigh evidence to form its own conclusion; Trial Court erred in treating opinion of witnesses as fact rather than evidence to be weighed and failed to independently assess credibility.

Oct 12, 2025 sclaw
Anticipatory Bail Corruption

Criminal Procedure Code, 1973 — Bail — Anticipatory Bail — Supreme Court granted leave to appeal against High Court’s rejection of bail in anticipation of arrest — Custodial interrogation not required — Appellant may be admitted to bail in anticipation of arrest upon arrest, subject to terms and conditions fixed by the trial court — Appellant directed not to dissuade witnesses from disclosing facts to authorities.

Oct 12, 2025 sclaw
Cr P C

Criminal Procedure Code, 1973 (CrPC) — Section 366 — Death Sentence Reference — Sentencing Procedure — Conviction and death penalty were pronounced on the same day without a proper inquiry into aggravating and mitigating circumstances, psychological evaluation, or jail conduct report. This haste violated established sentencing principles and vitiated the death sentence.

Oct 12, 2025 sclaw