Supreme Court of India Judgements

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Category: Customs & Excise

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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Acquittal

Penal Code, 1860 (IPC) — Sections 376 and 313 — Rape — False promise of marriage — Physical relationship with the complainant under the false promise of marriage, leading to her pregnancy and subsequent abortions — Whether the FIR should be quashed based on the allegations and the delay in filing the complaint — The petitioner argued that the relationship was consensual and the delay in filing the FIR undermines the credibility of the allegations — The respondent claimed that the petitioner deceived her with a false promise of marriage, leading to non-consensual physical relations — The Supreme Court quashed the FIR, noting the long-term consensual relationship and the lack of prima facie evidence for rape under Section 376 IPC —The Court emphasized the delay in filing the FIR and the nature of the relationship, which appeared consensual —The Court referred to previous judgments, highlighting the importance of prima facie evidence and the misuse of legal provisions —The FIR and all proceedings based on it were quashed, preventing abuse of the legal process.

Oct 21, 2024 sclaw
Acquittal

Penal Code, 1860 (IPC) — Sections 420, 468, 471 and 120-B —Prevention of Corruption Act, 1988 — Section 13(2) and 13(1)(d) — Financial misconduct and conspiracy — Whether the High Court was correct in discharging the respondent from the charges of conspiracy and financial misconduct — The CBI argued that the High Court conducted a mini-trial at the charge-framing stage and that there was sufficient suspicion to frame charges against the respondent — The respondent’s counsel argued that the material in the charge sheet did not make out a case against the respondent and that the High Court rightly discharged him —The Supreme Court upheld the High Court’s decision to discharge the respondent, stating that mere suspicion was not enough to frame charges – The Court found that the respondent’s role was limited to signing the memorandum prepared by senior officers and participating in the Management Committee meeting, which approved the proposal — The Court emphasized that the proposal had passed through various committees and that the respondent’s actions did not amount to criminal misconduct — The appeal was dismissed, and the respondent was discharged from the charges — The trial against other accused persons will continue.

Oct 21, 2024 sclaw
Municipal Laws

Patna Municipal Corporation Act, 1951 — Sections 146, 423 and 488(1) — The Patna Municipal Corporation imposed a royalty on advertisements, which was later increased — The respondents challenged this imposition, arguing it was a tax without legislative backing — Whether the royalty imposed by the Corporation was a tax and if it was legally enforceable without legislative sanction — The Corporation argued that the royalty was agreed upon by the parties and was not a tax — They contended that the enhancement of the rate was within their rights — The respondents argued that the imposition was a tax, which required legislative sanction, and the Corporation had no authority to levy it — The Division Bench quashed the enhancement, ruling that the Corporation had no power to impose the tax without legislative backing — The Court found that the royalty was not a tax but a fee agreed upon by the parties — It held that the Corporation’s actions were within the scope of the agreement — The Court distinguished between royalty and tax, emphasizing that royalty is based on an agreement, not statutory provision — The Court upheld the imposition of royalty as per the agreement but noted that the enhancement in rates was not challenged effectively — The judgment of the Division Bench was set aside.

Oct 21, 2024 sclaw
Constitution

Citizenship Act, 1955 — Section 6A — Special provisions as to citizenship of persons covered by the Assam Accord — The case involves the constitutional validity of Section 6A of the Citizenship Act 1955, which grants citizenship to certain migrants from Bangladesh to Assam —The main issues include whether Parliament had the legislative competence to enact Section 6A, and if Section 6A violates Articles 6, 7, 14, 29, and 355 of the Constitution — Petitioners argue that Section 6A is unconstitutional as it conflicts with Articles 6 and 7, adopts unreasonable cut-off dates, and violates Articles 14, 29, and 355 — Respondents contend that Section 6A is within Parliament’s legislative competence under Article 11 and does not violate the Constitution — The judgment addresses the legislative competence of Parliament, the reasonableness of cut-off dates, and the impact on Assamese cultural identity — The court examines the historical context of citizenship provisions, the legislative intent behind Section 6A, and the scope of judicial review under Article 14 — The court analyzes the constitutional provisions on citizenship, the legislative objective of Section 6A, and the balance between legislative intent and constitutional mandates —The court concludes that Section 6A of the Citizenship Act is constitutional and does not violate the cited Articles of the Constitution.

Oct 21, 2024 sclaw