Supreme Court of India Judgements

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Category: Customs & Excise

Customs & Excise

Central Excise Act, 1944 – Section 11A – Recovery of duties not levied or not paid or short-levied or short-paid or erroneously refunded – Scheme of Section 11A does not contemplate that before issuance of any show cause notice, there must, prima facie determination or hearing.

Nov 17, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH COMMISSIONER OF CENTRAL EXCISE, HALDIA — Appellant Vs. M/S. KRISHNA WAX (P) LTD. — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Customs & Excise

Customs Act, 1962 – Sections 27 and 128 – Right to file refund claim- The claim for refund cannot be entertained unless the order of assessment or selfassessment is modified in accordance with law by taking recourse to the appropriate proceedings and it would not be within the ken of Section 27 to set aside the order of selfassessment and reassess the duty for making refund

Sep 30, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH ITC LIMITED — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, KOLKATA IV — Respondent ( Before : Arun Mishra, Navin Sinha and Indira Banerjee, JJ.…

Customs & Excise

Customs Act, 1962 – Sections 18 and 130E – Customs Tariff Act, 1975 – Section 16 – Customs Valuation (Determination of Price of Imported Goods) Rule, 1988 – Rules 9 and 9(1)(b) – Import activity – The value of the software and the concerned services were therefore rightly included and taken as part of the importation. Appeal dismissed.

Sep 29, 2019 sclaw

SUPREME COURT OF INDIA DIVISION BENCH  INDUSIND MEDIA AND COMMUNICATIONS LTD — Appellant Vs. COMMISSIONER OF CUSTOMS, NEW DELHI — Respondent ( Before : Uday Umesh Lalit and Vineet Saran,…

Customs & Excise

When an amount is paid as Dharmada along with the sale price of goods, such payment is not made in consideration of the transfer of goods – Such payment is meant for charity and is received and held in trust by the seller – If such amounts are meant to be credited to charity and do not form part of the income of the assessee they cannot be included in the transaction value or assessable value of the goods

Apr 15, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH M/S D.J. MALPANI — Appellant Vs. COMMISSIONER OF CENTRAL EXCISE, NASHIK — Respondent ( Before : S.A. Bobde, Deepak Gupta and Vineet Saran, JJ.…

Customs & Excise

The present case has been tagged with the case of M/s D.J. Malpani vs. Commissioner of Central Excise, Nashik which has been referred to this Bench vide order dated 29.07.2015. We have held that the amount of Dharmada cannot be included in the transaction value for the purposes of assessments.

Apr 15, 2019 sclaw

SUPREME COURT OF INDIA FULL BENCH COMMISSIONER OF CENTRAL EXCISE AND CUSTOMS, BANGALORE — Appellant Vs. M/S JSW STEEL LTD. (FORMERLY KNOWN AS JINDAL VIJAYANAGAR STEEL LTD.) — Respondent ( Before :…

Customs & Excise

Modvat credit – Learned counsel for the appellant pointed out a circular by which Modvat credit has been given on inputs like chemicals and resins, etc. used in the manufacture of sand moulds for subsequent production of iron castings. Learned counsel also pointed out that in respect of the same goods, in the Jamshedpur factory of the same assessee, this benefit has been given to the appellant – Appeal allowed.

Jun 26, 2017 sclaw

  (1998) 79 ECR 513 : (1997) 92 ELT 4 : (1998) 7 JT 474 : (1998) 9 SCC 176 SUPREME COURT OF INDIA TELCO LIMITED, PUNE — Appellant Vs.…

Customs & Excise

Customs Act, 1962 – Section – 15(1), 46(5) – Exemption from duty – Appeal relates to the applicability of the Notifications No. 439/86 and No. 440/86, dated October 6, 1986 whereby partial exemption admissible in respect of basic customs duty and auxiliary customs duty on wood and articles of wood falling under Notifications was withdrawn

Jun 23, 2017 sclaw

  (1997) 94 ELT 454 : (1997) 11 SCC 654 SUPREME COURT OF INDIA KHATTAR ENTERPRISES (P) LTD. — Appellant Vs. COLLECTOR OF CUSTOMS, CALCUTTA — Respondent ( Before :…

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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