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Pure Coconut Oil: Edible Oil or Hair Oil? Supreme Court Settles the Classification Debate. Clarity on Tariff Classification for Small-Packaged Coconut Oil.

The Supreme Court addressed whether pure coconut oil, sold in small quantities, should be classified as edible oil under Heading 1513 of the Central E...

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Interpretation of "Change in Law" in Mega Power Policy. Defining the implications of policy modifications for Mega Power Projects under competitive bidding framework.

The Supreme Court examined whether a press release from October 1, 2009, announcing modifications to the Mega Power Policy, constituted a "change in l...

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Petition Challenging Clause 3(ii) of Public Notice No. 55 of 2024 Dismissed by High Court. High Court clarifies Clause 3(ii) requirement for explanation of identical FOB values under the ASEAN-India Preferential Trade Agreement, upholding procedural verification for customs compliance.

The High Court dismissed the Petition challenging Clause 3(ii) of Public Notice No. 55/2024, dated June 24, 2024, and affirmed that requiring importer...

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"Supreme Court Decides on AERA's Right to Appeal: Can Regulatory Authorities Challenge Their Own Decisions?" "Clarifying the distinction between regulatory and quasi-judicial functions in appeal maintainability."

Authority of India (AERA) before the Supreme Court against the Telecom Disputes Settlement and Appellate Tribunal (TDSAT) under the Airport Economic R...

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Supreme Court Quashes Proceedings Against Company in INR 8 Crore Duty Evasion Case Due to Immunity Under Settlement Commission. Appellant-Company exempted from prosecution as per immunity granted by the Settlement Commission, Gujarat High Court's order overturned.

The Supreme Court quashed criminal proceedings against the Appellant-Company, accused of evading countervailing duty (CVD) to the tune of INR 8 crores...

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Supreme Court Upholds Extension of Solar Power Project under Force Majeure Clause: Reinstates Original Tariff. Key Judgment on Force Majeure and Tariff Reductions in Solar Power Purchase Agreements.

The Supreme Court has upheld the Appellate Tribunal for Electricity's (APTEL) decision to grant a six-month extension under the force majeure clause o...

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Bombay High Court Dismisses Customs Appeal in Second-Hand Vehicle Import Case. Court Upholds CESTAT's Ruling, Finds No Legal Violation in Import of Toyota Van.

The Bombay High Court, in this case, addressed an appeal by the Commissioner of Customs regarding the import of a second-hand motor vehicle. The vehic...

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Supreme Court Upholds Exclusion of VAT and Unclaimed Purchases in Taxable Turnover Calculation. State of Gujarat's Appeal Dismissed; High Court and Tribunal's Interpretation of GVAT Act Affirmed

The Appellant challenged the High Court of Gujarat's judgment affirming the Gujarat Value Added Tax Tribunal's (Tribunal) decision in favor of Respond...

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Court Sets Aside Customs Order Confiscating Imported Medical Equipment. High Court rules in favor of Hemant Surgical Industries Ltd., finding no violation of hazardous waste regulations in the import of used haemodialysis machines.

The petitioner,  challenged the impugned order dated 21st April 2021 issued by the Customs Department, which had confiscated used haemodialysis machi...

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Customs Duty and Interest Obligations: Key Legal Insights. Understanding Liability on Confiscated Goods and the Impact of Recent Judicial Rulings

The Judgement addresses three key issues concerning customs duty and interest obligations under the Customs Act, 1962: Liability to Pay Customs Dut...