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Supreme Court Dismisses Revenue's Appeal in Central Excise Valuation Case Due to Incorrect Adoption of Highest Price. Valuation Must Be Based on Most Conservative Price Under Rule 6(b)(i) of Central Excise Rules, 1994, as Per Precedents on Normal Wholesale Cash Price.

The Supreme Court of India heard an appeal filed by the revenue against an order of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated...

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Bombay High Court Quashes Predeposit Order in Central Excise Exemption Dispute — Supply to Navy Through IOCL Not a Bar to Exemption. Tribunal Directed to Decide Appeal on Merits Without Predeposit as Petitioner Made Out a Prima Facie Case on Interpretation of Exemption Notification No.64/95-CE.

The petitioner, Hindustan Petroleum Corporation Limited (HPCL), a government company, filed a writ petition challenging an order of the Customs, Excis...

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Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...

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Madras High Court Examines Validity of FL-2 Liquor License Granted to Club Near Sensitive Establishments. Petition Challenged License on Grounds of Proximity to Educational Institutions and Places of Worship, Drawing Distinction from TASMAC Shop Regulations.

The writ petition was filed by a resident of Dindigul under Article 226 of the Constitution of India seeking to quash the order dated 28.01.2026 passe...

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Karnataka High Court Quashes Preventive Detention Order Under Karnataka Act for Twelve Months in First Instance. Detention Order Held Illegal as Contravening Proviso to Section 3(2) and Supreme Court Precedent in Cherukuri Mani; Detenu Ordered Released.

The petitioner, Yallappa, a poor coolie living with his wife and children in Raichur, was detained under the Karnataka Prevention of Dangerous Activit...

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Bombay High Court Dismisses Petition Challenging Appellate Authority's Order in Electricity Tariff Dispute — Activity Held as Manufacturing, Not R&D, for Tariff Classification Under Electricity Act, 2003.

The petitioner, a power distribution company, challenged an order of the Appellate Authority under Section 127 of the Electricity Act, 2003, which hel...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

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Karnataka High Court Hears Default Bail Appeal in SC/ST Atrocities Murder Case; Accused Claim 60-Day Filing Deadline Under Rule 7(2) Overrides Section 167(2) Cr.P.C.'s 90-Day Limit for Life-Imprisonable Offences.

The appeal arises from the rejection of a default bail application by the II Addl. District and Sessions Judge, Vijayapur. The appellants, accused Nos...

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High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...