Supreme Court of India Judgements

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Category: Customs & Excise

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.…

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.…

You missed

Cheque Dishonour

Negotiable Instruments Act, 1881 — Sections 138, 139, 118 — Dishonour of cheque — Presumptions — Scope — Once execution/signature admitted, presumption arises that cheque was for consideration and discharge of legally enforceable debt — Burden initially on accused to rebut by raising probable defence — Mere plea of complainant’s financial incapacity, without documentary or independent evidence, not sufficient — Failure to reply to statutory notice, an adverse inference against accused — Defence that blank signed cheque given for obtaining bank loan, held unbelievable.

Oct 2, 2025 sclaw
Arbitration

Arbitration and Conciliation Act, 1996 — Sections 34 and 37 — Setting aside of arbitral award — Scope of interference — Courts are prohibited from rewriting contracts and should not interfere with arbitral awards unless grounds under Section 34 are met, such as violation of public policy or patent illegality. Interference is justified when an award shocks the conscience or is contrary to basic notions of justice. The scope of appeal under Section 37 is narrower than Section 34.

Oct 2, 2025 sclaw
I P C

Penal Code, 1860 (IPC) — Section 302 — Murder — Conversion of conviction — Where evidence shows that though accused had knowledge that injuries would cause death, there is no material to prove intention to kill, conviction under Section 302 IPC is not tenable and should be converted to Section 304 Part I IPC.

Oct 2, 2025 sclaw
Acquittal

Criminal Procedure Code, 1973 (CrPC) — Section 374(2) — Appeals against conviction — High Court’s power to acquit — High Court, after considering evidence and finding patent infirmities and insufficiency of evidence in the prosecution case, rightly acquitted the accused giving them the benefit of doubt.- Evidence Act, 1872 — Section 65-B — Electronic records — Call detail records — Non-production of certificate under Section 65-B along with call detail records renders them inadmissible — Handwritten notes of call details without examining the scribe are not proved according to law.

Oct 2, 2025 sclaw