Supreme Court of India Judgements

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Category: Customs & Excise

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.…

Customs & Excise

HELD a chiller machine is attempting to masquerade as a heat pump, to gain concessional tariff benefits – Conclusion therefore is inevitable that the MVAC machine must not be categorized as a Heat Pump – falls in Sub-heading 8418.10 of the Central Excise Tariff Act, 1985, in the category of refrigerating equipment.

Oct 13, 2022 sclaw

SUPREME COURT OF INDIA DIVISION BENCH M/S THERMAX LTD. THROUGH ITS DIRECTOR — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, PUNE-1 — Respondent ( Before : K.M. Joseph and Hrishikesh Roy,…

Customs & Excise

Central Excise Act, 1944 – Section 173­L – HELD returned goods may be treated as a raw material and therefore the “value” of the raw material can be considered for the purpose of “value” while determining the refund under Section 173­L cannot be accepted – Denial of the refund is in consonance of Section 173­L (v) of the Central Excise Act – Appeal dismissed.

Sep 11, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH M/S PEACOCK INDUSTRIES LTD. — Appellant Vs. UNION OF INDIA AND OTHERS — Respondent ( Before : M. R. Shah and Krishna Murari, JJ.…

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Constitution Service

Classification of Military casualties and the eligibility for Liberalised Family Pension — Battle Casualty —Illness Caused by Extreme Climatic Conditions as Battle Casualty — The Court establishes that a soldier’s death due to illness resulting from extreme climatic conditions while on duty near a sensitive border area (such as the Line of Control) can be categorized as a ‘Battle Casualty’ — This expands the interpretation of what constitutes a battle casualty under military regulations. – Liberalised Family Pension (LFP) — Application of Category E (f) — The judgment clarifies that deaths occurring in war-like situations, including those near international borders or lines of control due to environmental stresses, fall under clause (f) of category E of the relevant military order — This broadens the scope of eligibility for LFP under such circumstances.

Dec 8, 2024 sclaw
Constitution

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.

Dec 8, 2024 sclaw
Acquittal

Evidence Act, 1872 — Section 27 — Penal Code, 1860 (IPC) — Sections 384, 364, 302 and 201 — Murder — Circumstantial Evidence — The Supreme Court acquitted the appellant of murder charges as the prosecution failed to prove the crucial link of the accused’s disclosure leading to the discovery of skeletal remains under Section 27 and the DNA evidence was also found to be inconclusive due to lack of proper collection of samples. – Proof of Disclosure Statements under Section 27 — Voluntariness and Uninfluenced Nature — The Court reiterates that the information provided by an accused under Section 27 must be voluntary and uninfluenced by threat, duress, or coercion.

Dec 8, 2024 sclaw
Acquittal

Arms Act, 1959 — Sections 25, 54 and 59 — Buttondar knife — Specific Intent Required — The court clarifies that mere possession of a knife covered by a notification like the DAD Notification is not sufficient to constitute an offense under the Arms Act — There must be specific intent to use it for the prohibited purposes such as “manufacture, sale, or possession for sale or test.” – The prosecution must clearly allege and prove the intent of the accused to use the weapon for the specified prohibited purposes — Absence of such allegation in the charge-sheet renders the proceedings defective.

Dec 8, 2024 sclaw