Supreme Court of India Judgements

47295 Judgements hosted as on 02/08/2026 - Search (FREE), Subscribe @ Rs 99/- for 6 months, sclaw@sclaw.in, WA +91 9417245693.

Category: Customs & Excise

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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Accident

Legal Representatives Can Claim Motor Accident Compensation Even Without Financial Dependency On Deceased

Aug 16, 2026 sclaw
Property Matters Transfer Of Property Act

Execution Of Unregistered Agreement To Sell Does Not Terminate Subsisting Landlord-Tenant Relationship Nor Entitle Tenant To Section 53A TP Act Protection A. Transfer of Property Act, 1882 — Section 111(e) & (f) — Landlord and Tenant — Determination of lease by express or implied surrender — Execution of agreement to sell by landlord in favour of tenant — Effect on jural relationship — Held, mere execution of an agreement to sell between landlord and tenant does not ipso facto determine the subsisting tenancy — Tenancy is determined only when terms of agreement or unequivocal conduct of parties disclose express or implied surrender — Where agreement to sell contained clause for cancellation and restoration of possession in case loan was not sanctioned, existing possession was referable to tenancy and not to agreement to sell — Landlord-tenant relationship continued to subsist.

Aug 16, 2026 sclaw
C P C

Appellate Courts Should Not Remand Cases Under Order 41 Rule 23 CPC As A Matter Of Course When Sufficient Evidence Is Available On Record. A. Civil Procedure Code, 1908 (CPC) — Order 41 Rules 23 and 24 — Power of Appellate Court to remand — Remand of case to Trial Court for framing of additional issues and fresh evidence — Permissibility — High Court remitted suit regarding one item of property for framing issues on whether sale deed was sham, limitation, and possession — Held, remand is not to be adopted as a matter of ordinary course and reflects incorrect exercise of discretion when sufficient evidence is available on record — Issues already framed by Trial Court were comprehensive enough to cover core disputes — Appellate Court is fully empowered to decide issues on merits or admit additional evidence if warranted, rather than remitting matter to cause unnecessary delay — Remand set aside and appeals restored to High Court for fresh disposal on merits.

Aug 16, 2026 sclaw
Customs & Excise

Extended Period Of Limitation Under Proviso To Section 11A, Central Excise Act Cannot Be Invoked When Facts Are Known To Department Without Wilful Suppression A. Central Excise Act, 1944 — Section 35L — Maintainability of appeal before Supreme Court — Preliminary objection raised by Department that appeal does not come under Section 35L as issue had no relation to rate of duty or valuation — Held, issue raised regarding extended period of limitation on ground of non-inclusion of certain costs in assessable value has an inextricable link with valuation of goods for purposes of assessment — Issue raised in show cause notice fundamentally dealt with valuation of goods — Supreme Court declined to relegate matter to High Court after almost a decade of pendency — Preliminary objection rejected.

Aug 16, 2026 sclaw