Customs & Excise Archives - Page 6 of 7 - Supreme Court of India Judgements

May 8, 2025 3:24 am

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

Central Excises and Salt Act, 1944 – Section – 11-B, 11-B(1) – Refund of excise duty – Whether the claim for refund of excise duty made by the appellant was barred by limitation under Section 11-B

Jun 26, 2017 sclaw

(1997) 94 ELT 445 : (1998) 7 JT 500 : (1997) 5 SCALE 629 : (1998) 9 SCC 172 SUPREME COURT OF INDIA EXECUTIVE ENGINEER, WORKSHOP DIVISION, M.P. ELECTRICITY…

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

Non interference – High Court was right in holding that plates and black shields are not parts of photocopying machines – Appeal dismissed.

Jun 26, 2017 sclaw

(1997) 93 ELT 663 : (1998) 9 SCC 179 SUPREME COURT OF INDIA UNION OF INDIA (UOI) — Appellant Vs. KORON BUSINESS SYSTEMS LTD. — Respondent ( Before :…

Customs & Excise

Ocean-going vessel – Whether the vessels which have been converted into Tran shippers to be used in Indian territorial waters for topping up bulk carriers, can be said to be vessels for home consumption merely on that account,

Jun 26, 2017 sclaw

SUPREME COURT OF INDIA SHANTILAL KHUSHALDASS AND BROS. PVT. LTD. AND ANOTHER — Appellant Vs. ASSISTANT COLLECTOR OF CUSTOMS, GOA — Respondent ( Before : S. P. Bharucha, J;…

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 :…

Customs & Excise

Constitution of India, 1950 – Article – 14 – Claim for exemption – Respondent company is entitled to the benefit of the exemption notification – In order to be treated as a manufacturer the respondent must not hold any share in the capital of any foreign company and no part of the capital of the respondent company must be held by a foreigner or a foreign company.

Jun 23, 2017 sclaw

(1999) 107 ELT 579 : (1997) 11 SCC 657 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND ANOTHER — Appellant Vs. SUHRID GEIGY LTD. — Respondent ( Before…

Customs & Excise

Bifurcation – For purpose of rate of duty, the State of Assam was divided into six zones. Different rates were fixed for different zones.

Jun 3, 2017 sclaw

(1997) 92 ELT 293 : (1998) 8 SCC 467 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. MANAGER, DIROK TEA ESTATE — Respondent (…

You missed

Service

Under Rule 17, CCS (Pension) Rules, 1972, prior contractual service counts towards pension upon subsequent regularisation, subject to the employee opting to refund/forgo specified monetary benefits.

May 6, 2025 sclaw

I B C

Service of an IBC Section 8 demand notice upon Key Managerial Personnel at the Corporate Debtor’s registered office constitutes valid service on the company, emphasizing substance over technical form.

May 6, 2025 sclaw

Cr P C

High Court’s inherent power to quash criminal proceedings precludes conducting a ‘mini trial’ by assessing evidence credibility; consistency requires acknowledging coordinate bench decisions involving co-accused.

May 5, 2025 sclaw

Cr P C

Quashing FIR under 482 CrPC impermissible when complaint prima facie discloses cognizable offences; allegations accepted true, investigation not thwarted based on delay, civil suit, or witness status if complicity alleged.

May 5, 2025 sclaw

Category: Customs & Excise

You missed