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Search Results for "Customs appeal"

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High Court

High Court of Judicature at Bombay Considers Pre-Execution Challenge to Detention Orders Under COFEPOSA; Maintainability of Writ Petitions and Grounds for Interference are Limited to Five Exhaustive Grounds as per Gadia’s Case. Court Rejects Request to Allow Fresh Representation Under Section 11 When Prior Representation Already Rejected, Holding that It Cannot Direct Government to Review Its Decision.

5 Jan 2011

(1) Background: Three criminal writ petitions were filed under Article 226 of the Constitution of India seeking quashing of detention orders passed un...

Supreme Court

Supreme Court Upholds CESTAT's Remand Order in Central Excise Valuation Dispute — Evasion of Duty Based on Undervaluation of Plywood/Block Boards. The Court Held That the Adjudicating Authority Must Provide a Reasoned Order After Proper Cross-Examination and Consideration of Evidence, and That the Tribunal's Remand for De Novo Adjudication Was Justified.

19 Aug 2020

The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...

Supreme Court

Supreme Court Allows Revenue Appeal in CENVAT Credit Case — Works Contract Service Classification Upheld. CENVAT Credit on Input Services for Works Contract Held Inadmissible Under Rule 2(l) of CENVAT Credit Rules, 2004.

2 May 2023

The present appeal arises from a judgment of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) at Allahabad dated 09.11.2017, which allo...

Supreme Court

Supreme Court Considers Whether Lift Installation Contracts Are 'Works Contract' or 'Sale of Goods' for Sales Tax Purposes. The Matter Was Referred to a Larger Bench to Resolve Conflict Between Prior Rulings and to Determine the Applicability of the Predominant Intention Test After Recent Judgments.

1 Aug 2026

The matter stems from multiple writ petitions and civil appeals challenging the classification of contracts for manufacture, supply and installation o...

High Court

Bombay High Court Allows Appeals of Accused in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Conviction for Possession of Hashish Set Aside as Search and Seizure Were Conducted Without Proper Authorization and Without Informing Accused of Their Rights.

2 Mar 2006

The case involves two criminal appeals filed by Satyawan Pagi (A1) and Vimal Singh (A2) against their conviction and sentence under Section 20(b)(ii)(...

High Court

Writ Petition No. 2353 of 2013: Bombay High Court Considers Challenge to Notices Issued Under Public Premises (Eviction of Unauthorised Occupants) Act, 1971 Amidst Ownership Dispute

14 Jul 2016

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — Tribunal's Order Restoring Assessment Set Aside. Reassessment Notice Under Section 148 Held Invalid as No Failure to Disclose Material Facts Was Established.

22 Jun 2015

The revenue appealed against the order of the Income Tax Appellate Tribunal, Bangalore Bench, which had set aside the reassessment order passed under ...

Supreme Court

Supreme Court Dismisses State's Appeal, Upholds High Court Quashing of Dismissal Order of Head Constable for Violation of Natural Justice. Presiding Officer's Dual Role as Witness Renders Inquiry Void, Certiorari Available Despite Existence of Alternative Remedy.

30 Sep 1957

The State of Uttar Pradesh appealed against a High Court order quashing the dismissal of Mohammad Nooh, a Head Constable. Nooh was dismissed after a d...

Supreme Court

Supreme Court Overrules Precedent on High Court's Discretion Under Section 130A Customs Act — High Court Not Mandatorily Required to Call for Statement from Tribunal Before Deciding Reference Application. The Court held that the word 'if' in Section 130A(4) confers discretion, not a mandatory obligation.

11 Feb 2020

The case arose from a reference order to a larger Bench concerning the interpretation of Section 130A(1) and (4) of the Customs Act, 1962. The Revenue...

High Court

Bombay High Court Allows Writ Petition Challenging DGFT Communication on Duty Free Replenishment Certificates — SION Applicable as on Date of Export. The court quashed orders demanding duty and penalty for imports under DFRC based on subsequent SION, holding that the exporter's entitlement is determined by norms in force at the time of export.

3 Mar 2011

The petitioner, Piramal Glass Limited (formerly Gujarat Glass Limited), a manufacturer, challenged a communication dated 03/05/2010 from the Director ...

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