Supreme Court of India Judgements

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Category: Customs & Excise

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…

Customs & Excise

Customs Act, 1962 – Section 28 – Levy of customs duty – Sale of cut flowers – The burden of proving to the contrary rested upon the appellant, which the appellant failed to discharge by failing to establish that the imported inputs were not used in the production of the cut flowers sold in DTA – In view thereof, the authorities below have rightly invoked Section 28 of the 1962 Act and allied provisions – CESTAT has rightly upheld the levy of customs duty – Appeal dismissed.

Sep 1, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH M/S. L. R. BROTHERS INDO FLORA LIMITED — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE — Respondent ( Before : A.M. Khanwilkar and Dinesh…

Customs & Excise

Central Excise Act, 1944 – Section 4(1)(a) – Value of excisable goods – Principles applicable in common (both pre and post amendment) – Adjudicating Authority may treat any amount received either in cash or otherwise, over and above the invoice value, as the value of excisable goods even in cases falling under Section 4(1)(a) (after the amendment), as the definition of “transaction value” under Section 4(3)(d) means the price actually paid or payable.

Aug 20, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH THE COMMISSIONER OF CENTRAL EXCISE, CUSTOMS AND SERVICE TAX, CALICUT — Appellant Vs. M/S. CERA BOARDS AND DOORS, KANNUR KERALA ETC. ETC. —…

Customs & Excise

Central Excise Act, 1944 – Sections 17 and 38A – Central Excise Rules, 1944 – Rule 25 – First Schedule to the Central Excise Tariff Act, 1985 – Chapters 57 and 87 – Tariff entry – Whether “car matting” would come within Chapter 57 of the First Schedule to the Central Excise Tariff Act, 1985 under the heading “Carpets and Other Textile Floor Coverings” or they would be classified under Chapter 87 thereof, which relates to “Vehicles other than Railway or Tramway Rolling-Stock and Parts and Accessories Thereof” Held:- Subject-goods come under the chapter-heading 570390.90, There is no necessity to import the “common parlance” test or any other similar device of construction for identifying the position of these goods against the relevant tariff entries – Appeal dismissed

May 2, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, DELHI-III — Appellant Vs. M/S. UNI PRODUCTS INDIA LIMITED — Respondent ( Before : Deepak Gupta and Aniruddha Bose,…

Customs & Excise

Customs Act, 1962 – Section 9(1)(e) – Customs Valuation (Determination of Price of Imported Goods Valuation Rules, 1988 – Rules 4, 9(1)(e) and 12 – Import consignments – Custom valuation – Provisions of Rule 9(1)(e) cannot be automatically applied to every import which has surface features of a turnkey contract.

Apr 28, 2020 sclaw

  SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CUSTOMS (PORT) KOLKATA — Appellant Vs. M/S STEEL AUTHORITY OF INDIA LTD. — Respondent ( Before : Deepak Gupta and Aniruddha…

Customs & Excise

Central Excise Act, 1944 – Sections 5A and 11B – Determination of refund of excise duty – Subsequent notifications/industrial policies which were impugned before the respective High Courts are clarificatory in nature and are issued in public interest and in the interest of the Revenue and they seek to achieve the original object and purpose of giving incentive/exemption while inviting the persons to make investment on establishing the new undertakings and they do not take away any vested rights conferred under the earlier notifications/industrial policies and therefore cannot be said to be hit by the doctrine of promissory estoppel

Apr 23, 2020 sclaw

  SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND ANOTHER ETC. ETC. — Appellant Vs. M/S V.V.F LIMITED AND ANOTHER ETC. ETC. — Respondent ( Before : Arun…

Customs & Excise

In view of the Circular issued by the Central Board of Excise & Customs, the custom duty is to be calculated on the sale price and not on the duty as is payable on the date of deemed expiration of permitted period of warehouse. Such Circular of the Board is binding on the Revenue. Therefore, the custom duty has to be paid on the basis of sale proceeds realised

Feb 17, 2020 sclaw

SUPREME COURT OF INDIA FULL BENCH UNION OF INDIA AND OTHERS — Appellant Vs. M/S. ASSOCIATED CONTAINER TERMINAL LIMITED — Respondent ( Before : A.M. Khanwilkar, Hemant Gupta And Dinesh…

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Service

Cochin University of Science and Technology Act, 1986 — Section 31(10) and 31(11) — Selection and Appointment — Validity of Rank List and Communal Rotation — Harmonious Construction — Section 31(10) stipulates that the Rank List remains valid for two years, and vacancies arising during this period “shall be filled up from the list so published” — Section 31(11) mandates that “Communal rotation shall be followed category-wise” — These sub-sections operate in distinct spheres but are not mutually exclusive; the Rank List’s validity period (Sub-sec 10) co-exists with the mandatory application of communal rotation (Sub-sec 11) for every appointment made therefrom — Interpreting Sub-section (11) as becoming operative only after the Rank List expires would render the reservation/rotation requirement otiose during the list’s validity, defeating legislative intent and violating the doctrine of harmonious construction. (Paras 5, 5.2, 5.4, 5.5, 5.5.1, 5.5.2

Dec 19, 2025 sclaw
Acquittal I P C

Penal Code, 1860 (IPC) —Section 302 read with Sections 149 and 148 — Murder —Conviction affirmed by High Court — Appeal to Supreme Court — Sufficiency of evidence — Role of interested/related witnesses — Deposition of PW-4 (mother of deceased and alleged eyewitness) scrutinized closely — Material contradictions found in PW-4’s evidence regarding the manner of assault and who informed her — Failure of prosecution to examine key witness (deceased’s granddaughter, who initially informed PW-4) — Independent witnesses (PW-1, PW-2, PW-3 and PW-9) turned hostile — Recovery of weapons based on accused’s memorandum/statement rendered unreliable when supporting witnesses hostile. (Paras 4, 7, 8, 9, 10, 13, 14, 15)

Dec 19, 2025 sclaw
Constitution

Employees’ State Insurance Act, 1948 — Section 45A — Determination of contributions in certain cases — Preconditions for invoking Section 45A — Section 45A is a special provision for best-judgment assessment applicable only when an employer fails to submit, furnish, or maintain returns, particulars, registers, or records as required by Section 44, OR obstructs an Inspector or official in discharging duties under Section 45 — It is not an alternative mode of assessment available at the option of the Corporation — When records (ledgers, cash books, vouchers, etc.) are produced and the employer cooperates by attending multiple personal hearings, the mere allegation of inadequacy or deficiency of supporting documents does not satisfy the statutory threshold of “non-production” or “obstruction” to invoke Section 45A — Mere inadequacy of records does not confer jurisdiction under Section 45A. (Paras 14.6, 14.7, 24, 25, 27, 30)

Dec 19, 2025 sclaw
Tenders & Contracts

Tender and Contract — Eligibility Criteria — Interpretation of “prime contractor” and “in the same name and style” — Requirement of work experience — Where an NIT’s pre-qualification document requires “each prime contractor in the same name and style (tenderer)” to have completed previous work, and the term “prime contractor” is undefined, its meaning must be derived from common parlance as the tenderer primarily responsible for the contract offer; however, the requirement must be construed from the standpoint of a prudent businessman, considering the credentials and capacity to execute the work, not merely the name. (Paras 17, 20, 21.3)

Dec 19, 2025 sclaw