Search Results for "tariff classification"

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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
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Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
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Bombay High Court Acquits Accused in Corruption Case Due to Unreliable Trap Witn...

Search Results for "tariff classification"

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High Court

Gujarat High Court Allows Provisional Release of Seized Goods in Customs Act Case — Directs Release on Bond and Bank Guarantee. Importers Granted Relief as Court Holds Continued Detention Causes Hardship Under Section 110A of Customs Act, 1962.

3 Feb 2026

The judgment concerns a batch of Special Civil Applications filed by various importers (including M/s. S. J. S. International) against the Union of In...

Supreme Court

Supreme Court Allows Revenue Appeal in Service Tax Case on Design Services. Engineering Design & Drawings Imported for Manufacturing Wind Turbine Generators Held Taxable as 'Design Services' Under Finance Act, 1994.

10 Apr 2023

The case involves an appeal by the Revenue against the CESTAT order which held that 'Engineering Design & Drawings' imported by M/s Suzlon Energy Limi...

Supreme Court

Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.

22 Mar 2023

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

Supreme Court

Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

6 Jan 2022

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

Supreme Court

Supreme Court Dismisses Challenge to NLSIU's Separate Admission Test NLAT — Upholds University's Autonomy in Admission Process. NLSIU's decision to conduct its own entrance exam for 2020-21, deviating from CLAT, was held to be within its statutory powers under the NLSIU Act, 1986, and not arbitrary.

11 Sep 2020

The judgment arises from a public interest writ petition filed under Article 32 of the Constitution of India by Rakesh Kumar Agarwalla, father of a st...

High Court

High Court of Karnataka Acquits Accused in Rape Case Due to Inconsistent Evidence and Lack of Corroboration. Conviction under Section 376(2)(f) IPC set aside as prosecutrix's testimony was unreliable and medical evidence did not support rape.

11 Nov 2014

The appellant, Rajesh @ Venkatesha @ Raja @ Raju, was convicted by the District and Sessions Judge, Kodagu, Madikeri, in Sessions Case No.58/2006 for ...

High Court

Bombay High Court Dismisses Petition Challenging Validity of Regulations Requiring Additional Examination for Customs House Agents Licenses. No Vested Right to License Arises from Passing Examination Under Repealed Regulations.

7 Dec 2011

The Bombay High Court dismissed a writ petition filed by the Bombay Custom House Agents Association and two individual members challenging the constit...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Consideration of Settlement Application. Preventive detention order set aside as detaining authority failed to consider detenu's pending settlement application under Customs Act and Central Excise Act before passing order.

27 Jul 2006

The petitioner, brother-in-law of the detenu Charles Patrick, challenged the detention order dated 5.5.2006 passed under Section 3(1) of the Conservat...

High Court

Bombay High Court Dismisses Revenue Appeals in Central Excise Classification Disputes — Laminated Tubes and Printed Cartons Classified as Printed Matter Under Chapter 49. The court held that no substantial question of law arose as the classification was a question of fact determined by the Tribunal based on evidence.

30 Nov -0001

The Commissioner of Central Excise, Goa, filed multiple appeals under Section 35G of the Central Excise Act, 1944, against the common order of the Cus...

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