Supreme Court of India Judgements

46448 Judgements hosted as on 05/05/2024 - Search (FREE), Subscribe, Read & Download

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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I P C

Penal Code, 1860 (IPC) – Sections 120-B read with Section 420 – Cheating – The case involves fraudulent transactions by accused in connivance with Indian Bank officials resulting in interest-free advances to the petitioners – The main issue is whether the petitioners were involved in cheating the bank and if they availed any undue benefit from the fraudulent transactions – The petitioners argued that they were not involved in the cheating, had not availed any undue benefit, and that the transactions were normal business dealings – The court dismissed the Special Leave Petitions, upholding the Trial Court’s conviction of the petitioners for cheating the bank through unauthorized transactions.

May 5, 2024 sclaw
Limitation

Limitation Act, 1963 – Section 5 – Condonation of Delay – Delay of 1663 days – The State of U.P. filed a SLP against an order dated 13.11.2009 by the Allahabad High Court, with a delay of 1,633 days – The main issue was the condonation of the significant delay in filing the SLP – The State argued that the delay was due to the time taken for obtaining legal opinion and permissions, and later, the realization that the appeal was not filed initially – The application for condonation of delay was dismissed, and consequently, the SLP was also dismissed – The court found the explanation for the delay unsatisfactory, especially since the State was aware of the High Court’s order when it was passed – The court did not find sufficient cause to condone the delay, leading to the dismissal of the SLP.

May 5, 2024 sclaw
Property Matters

Partition Suit – The dispute involves partition of properties left by Late ‘R’ with the main contention over roof rights of a property in Kota and another in Jaipur – The primary issue is the valuation of roof rights for further construction and the equal distribution of property among co-sharers – The appellants argue that the valuation report failed to assess the value of roof rights, which would affect the overall property valuation and entitlement of co-sharers – The respondents maintain that the property valuation and shares were appropriately determined by the approved Valuer and upheld by both the Trial Court and High Court – The Supreme Court dismissed the appeal, finding no merit in revaluating the property or altering the determined shares of the parties – The Court emphasized the importance of family ties over property disputes and suggested alternative dispute resolution methods for amicable settlements – The Court referenced the case of Afcons Infrastructure Limited vs. Cherian Varkey Construction Company Private Limited, advocating for ADR in family-related property disputes – The Supreme Court concluded that revisiting the valuation and partition would only prolong litigation and upheld the decisions of the lower courts.

May 5, 2024 sclaw
Constitution Municipal Laws

West Bengal Municipal(Building) Rules, 2007 – Rule 50 – Open spaces for building in areas other than municipalities in hill areas – The appellants challenge the High Court of Calcutta’s order regarding a contempt petition related to their residential property construction and its compliance with Rule 50 of Rules, 2007 – The appellants argue that the writ petition was a private matter and should not have been entertained by the High Court – They also claim that municipal authorities are unfairly pressuring them due to the contempt proceedings – The respondent claims that the appellants violated the sanctioned building plan, justifying the High Court’s direction for an enquiry – The Supreme Court allowed the appellants to challenge the enquiry report and show cause notice, ensuring their objections would be considered objectively without prejudice from the contempt or writ proceedings – The court expressed reservations about the High Court’s exercise of writ jurisdiction in a private dispute and suggested the civil court as the appropriate forum for grievances – The appeal was disposed of with the appellants given the liberty to challenge the enquiry report and show cause notice, without cost order.

May 5, 2024 sclaw