Supreme Court of India Judgements

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Category: Customs & Excise

Customs & Excise

The Tribunal came to the conclusion that the plastic piece parts continued to remain under Entry 15A(2) until the enactment of the Bill on 19th April, 1982, whereupon they became classifiable under Entry 68 – The Act does not take account of Exemption Notifications for they apply only when goods are exigible to duty but, thereby, the payment of duty or a part thereof is exempted – Appeal dismissed.

May 13, 2017 sclaw

  (1997) 57 ECC 245 : (1996) 87 ELT 577 : (1997) 10 JT 368 : (1996) 7 SCALE 719 : (1997) 2 SCC 220 : (1996) 7 SCR 664…

Customs & Excise

Relief was granted to the petitioners on the basis of the judgment reported as State of U.P. v. Annapurna Biscuit Manufacturing Co. – There is no advertence to Annapurna Biscuit Manufacturing Co.’s case – That case, as said before stands pro tanto overruled.It could not have been the basis to grant relief to the respondents by the High Court – Appeal allowed.

May 13, 2017 sclaw

  (1999) 8 SCC 137 : (2000) 117 STC 420 SUPREME COURT OF INDIA ASSISTANT COMMISSIONER (JUDICIAL), SALES TAX AND OTHERS — Appellant Vs. KHERIA BROTHERS AND ANOTHER — Respondent…

Customs & Excise

Constitution of India, 1950 – Article – 226 – Refund the amount of excise duty – Petitions is filed by the respondents and has directed the appellants to refund the amount of excise duty paid by the respondents without requiring the respondents to pursue the remedy available under the statutory provisions

May 11, 2017 sclaw

  (2000) 120 ELT 291 : (2001) 10 SCC 617 SUPREME COURT OF INDIA UNION OF INDIA (UOI) AND OTHERS — Appellant Vs. INGERSOLL RAND (INDIA) LTD. — Respondent (…

Customs & Excise

Customs Act, 1962 — Section 27 —Refund of huge amounts — Whether the doctrine of unjust enrichment is applicable in respect of raw material imported and consumed in the manufacture of a final product — Court held that a person who passes on the burden of tax to some other person, either directly or indirectly is not entitled to claim the refund of tax, the levy and/or collection of which by the State is declared to be illegal or unconstitutional

May 5, 2017 sclaw

  (2014) 9 SCALE 374 SUPREME COURT OF INDIA DECCAN CEMENTS LTD. — Appellant Vs. ASST. DIRECTOR OF MINES AND GEOLOGY — Respondent ( Before : Jasti Chelameswar, J; Arjan…

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Constitution Service

Classification of Military casualties and the eligibility for Liberalised Family Pension — Battle Casualty —Illness Caused by Extreme Climatic Conditions as Battle Casualty — The Court establishes that a soldier’s death due to illness resulting from extreme climatic conditions while on duty near a sensitive border area (such as the Line of Control) can be categorized as a ‘Battle Casualty’ — This expands the interpretation of what constitutes a battle casualty under military regulations. – Liberalised Family Pension (LFP) — Application of Category E (f) — The judgment clarifies that deaths occurring in war-like situations, including those near international borders or lines of control due to environmental stresses, fall under clause (f) of category E of the relevant military order — This broadens the scope of eligibility for LFP under such circumstances.

Dec 8, 2024 sclaw
Constitution

Temple Bye Laws — Oachira Parabrahma Temple — Ancient structure without a building or deity, governed by Bye-laws with three-tier elected committees — Appellants, elected Secretary and President, challenged two High Court orders (2020 and 2023) that removed their committee and appointed an unelected one under an Administrative Head, citing violations of the temple’s Bye-laws and customs —Legality of appointing an unelected committee and removing the elected one contrary to the temple’s Bye-laws — Petitioner argues that the High Court overstepped its jurisdiction and violated the temple’s governance structure by appointing an unelected committee and removing the elected one without proper legal basis — The High Court’s actions were necessary for the efficient administration of the temple until a scheme could be framed and new elections held — The Supreme Court modified the High Court orders, appointing a new retired Judge as Administrative Head to conduct fair elections within four months, while directing all parties to cooperate — The Court emphasized the need to preserve temple properties and governance as per established customs and laws — The Supreme Court struck down the High Court’s order appointing an unelected committee, appointed a new Administrative Head to conduct elections, and directed all parties to cooperate, emphasizing the importance of adhering to the temple’s established governance structure and Bye-laws.

Dec 8, 2024 sclaw
Acquittal

Evidence Act, 1872 — Section 27 — Penal Code, 1860 (IPC) — Sections 384, 364, 302 and 201 — Murder — Circumstantial Evidence — The Supreme Court acquitted the appellant of murder charges as the prosecution failed to prove the crucial link of the accused’s disclosure leading to the discovery of skeletal remains under Section 27 and the DNA evidence was also found to be inconclusive due to lack of proper collection of samples. – Proof of Disclosure Statements under Section 27 — Voluntariness and Uninfluenced Nature — The Court reiterates that the information provided by an accused under Section 27 must be voluntary and uninfluenced by threat, duress, or coercion.

Dec 8, 2024 sclaw
Acquittal

Arms Act, 1959 — Sections 25, 54 and 59 — Buttondar knife — Specific Intent Required — The court clarifies that mere possession of a knife covered by a notification like the DAD Notification is not sufficient to constitute an offense under the Arms Act — There must be specific intent to use it for the prohibited purposes such as “manufacture, sale, or possession for sale or test.” – The prosecution must clearly allege and prove the intent of the accused to use the weapon for the specified prohibited purposes — Absence of such allegation in the charge-sheet renders the proceedings defective.

Dec 8, 2024 sclaw