Supreme Court of India Judgements

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Category: Customs & Excise

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.…

Customs & Excise

HELD one transaction of sale of software and once it is accepted that the software put in the CD is ‘goods’, then there cannot be any separate service element in the transaction. We are saying so because even otherwise the user is put in possession and full control of the software. It amounts to ‘deemed sale’ which would not attract service tax.

Aug 8, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF SERVICE TAX DELHI — Appellant Vs. QUICK HEAL TECHNOLOGIES LIMITED — Respondent ( Before : Abhay S. Oka and J.B. Pardiwala, JJ.…

Customs & Excise

HELD Anardana’ is a dried product of local ‘daru’ or wild pomegranate – well-settled principle that words in a taxing statute must be construed in consonance with their commonly accepted meaning in the trade and their popular meaning – Policy which specifically states – ‘import of pomegranate seeds will be free’

Jul 24, 2022 sclaw

SUPREME COURT OF INDIA DIVISON BENCH COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE, AMRITSAR (PUNJAB) — Appellant Vs. M/S D.L. STEELS ETC. — Respondent ( Before : Sanjiv Khanna and Bela…

Customs & Excise

IMP : Central Excise Act, 1944 Section 35L(1)(b) – HELD allegation of wilful suppression, I find no merit given that this was not the allegation or scope of the Show-Cause Notices issued. Moreover, the representations sent by the Indian Bank Association to the Joint Secretary, TRU, Central Board of Excise and Customs confirm that there was a lack of clarity with regards to the method of payment of this tax, for which there was an ongoing dialogue between the banking institutions and Central Government, negating any claims of “wilful suppression”. One cannot also be oblivious of the fact that the position of law, was in a state of flux, at the relevant period. Hence, and in view of the reasons given above, the present case does not warrant remand to the Tribunal, and this dispute should, in my opinion, stand finally concluded at this stage.

Dec 12, 2021 sclaw

SUPREME COURT OF INDIA SINGLE BENCH COMMISSIONER OF GST AND CENTRAL EXCISE — Appellant Vs. M/S CITI BANK N.A — Respondent ( Before : K.M Joseph, J. ) Civil Appeal…

Customs & Excise

Customs Act 1962 – Sections 132, 135(1)(a)(ii) read with 135A – Once a common judgment is set aside for one appeal, it cannot be upheld for another appeal. There cannot be a severance of the judgment particularly when it arises in a criminal case, where the rights of the accused are as important as the rights of a victim.

Nov 4, 2021 sclaw

SUPREME COURT OF INDIA FULL BENCH A.T. MYDEEN AND ANOTHER — Appellant Vs. THE ASSISTANT COMMISSIONER, CUSTOMS DEPARTMENT — Respondent ( Before : Dr. D.Y. Chandrachud, Vikram Nath and B.V.…

Customs & Excise

Tribunal has not looked into the merits of the appeals at all on the facetious ground that the show cause notice did not contain any basis to doubt the classification of the goods and that while issuing the notice, the adjudicating authority had not examined the classification based on the report of the laboratory – Findings of the Tribunal are contrary to the record and cannot therefore be sustained – The goods were leviable to confiscation in terms of Section 111(m) of the Customs Act 1962 – The goods were chargeable to anti-dumping duty; and respondent was liable to pay interest under Section 28AB and penalty under Section 112(a) read with Section 118(a) of the Customs Act 1962.

Sep 26, 2021 sclaw

SUPREME COURT OF INDIA FULL BENCH  COMMISSIONER OF CUSTOMS, PUNE — Appellant Vs. M/S BALLARPUR INDUSTRIES LIMITED — Respondent ( Before : Dhananjaya Y. Chandrachud, Vikram Nath and Hima Kohli,…

Customs & Excise

Customs Act, 1962 – Section 28(4) – Recovery proceedings – Power of recovery on “the proper officer” – Where one officer has exercised his powers of assessment, the power to order re-assessment must also be exercised by the same officer or his successor and not by another officer of another department though he is designated to be an officer of the same rank

Mar 14, 2021 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S CANON INDIA PRIVATE LIMITED — Appellant Vs. COMMISSIONER OF CUSTOMS — Respondent ( Before : S. A. Bobde, CJI., A.S. Bopanna and V.…

Customs & Excise

Goods were previously classified (before 1993) under Subheading 8536.90, but a revised classification list, classifying them under subheading 8608, submitted by the appellant, was approved by the competent Authority on 27.08.1993 – After such specific approval of the classification list, it is not proper on the part of the Authorities to invoke Note 2(f) of Section XVII.

Mar 14, 2021 sclaw

SUPREME COURT OF INDIA FULL BENCH WESTINGHOUSE SAXBY FARMER LIMITED — Appellant Vs. COMMR. OF CENTRAL EXCISE CALCUTTA — Respondent ( Before : S. A. Bobde, CJI., A. S. Bopanna…

Customs & Excise

The precise time at which the notification was uploaded on the e-Gazette was 20:46:58 hours – Since the importers, who had imported goods from Pakistan, had presented their bills of entry and completed the process of “self assessment” before the notification enhancing the rate of duty to 200 per cent was issued and uploaded, the enhanced rate of duty was not attracted – Importers were liable to pay the duty applicable at the time when the bills of entry for home consumption were filed under Section 46 of the Customs Act, 1962

Sep 25, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH  UNION OF INDIA AND OTHERS — Appellant Vs. M/S G S CHATHA RICE MILLS AND ANOTHER — Respondent ( Before : Dr. Dhananjaya…

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