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Madras High Court Allows Writ Petitions Challenging Customs Duty Demand on Vessels Imported Prior to Notification. Condition No.82 of Notification 12/2012-Cus. Cannot Be Applied Retrospectively to Vessels Imported Before Its Effective Date.

The petitioner, The Great Eastern Shipping Company Ltd., imported two vessels, 'Jag Rishi' and 'Jag Rahul', prior to 17.03.2012. On 17.03.2012, the Ce...

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High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

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High Court Quashes GST Appellate Order Against Indian Oil Corporation for Violation of Natural Justice — Pre-deposit Requirement Set Aside. Failure to Provide Personal Hearing and Reasoned Order Renders Appellate Order Unsustainable Under Section 107(11) of CGST Act, 2017.

The petitioner, M/s Indian Oil Corporation Ltd., a public sector undertaking engaged in storage and supply of petroleum products, filed a writ petitio...

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Supreme Court Dismisses Appeal in Duty Drawback Interest Case, Upholding High Court's Award of Interest for Delayed Refund. Clarificatory Circulars Under Exim Policy Have Retrospective Effect, Making Contractor Eligible for Duty Drawback and Interest Under Sections 27A and 75A of Customs Act, 1962.

The dispute arose from the respondent's claim for duty drawback under the deemed export scheme for civil construction work in the Koyna Hydro Electric...

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Bombay High Court Allows Customs Appeal Against CESTAT Order Waiving Late Fees for Delayed Bill of Entry Filing. Late Fee Under Section 46(3) of Customs Act, 1962 Is Mandatory and Not Discretionary for Delayed Filing Beyond Prescribed Period.

The Principal Commissioner of Customs, Pune, filed an appeal under Section 130 of the Customs Act, 1962 against the final order of the Customs, Excise...

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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case on Residential Complex Construction. Construction of Residential Complex for ITC Limited for Use as Guest House Not Taxable as Commercial or Industrial Construction Service Under Section 65(105)(zzq) of Finance Act, 1994.

The case involves an appeal by the Revenue (Commissioner of Central Excise, Service Tax & Customs) against the order of the Customs, Excise & Service ...

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Bombay High Court Quashes CBEC Circular on Service Tax Refund for Exporters — Circular Held Ultra Vires Section 11B of Central Excise Act, 1944 and Section 93 of Finance Act, 1994.

The Bombay High Court, in a batch of writ petitions filed by various companies including Larsen & Toubro Limited, Uhde India Private Limited, Tata Tel...