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Bombay High Court Allows Revenue to Withdraw Customs Appeals Based on CBEC Monetary Threshold Instructions. Court permits withdrawal of appeals and review of Tribunal orders under Section 35R of Central Excise Act, 1944 and Section 131BA of Customs Act, 1962.

The Commissioner of Customs and Central Excise, Goa, filed nine Customs Appeals under Section 130 of the Customs Act, 1962, against orders of the Cust...

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Bombay High Court Considers Legality of Customs Broker Licence Suspension Due to Delay in Submitting Inquiry Report. Interpretation of Regulation 20(5) of Customs Brokers Licensing Regulations, 2013 — Whether Time Limit of 90 Days for Inquiry Report is Mandatory or Directory.

A group of customs appeals was filed by the Principal Commissioner of Customs (General), Mumbai, against various customs broker licence holders before...

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Bombay High Court Allows Rebate Claims for Exported Cables in Central Excise Case — Emphasizes Substantive Compliance Over Procedural Technicalities. Revisional Authority Must Consider Merits, Not Merely Endorse Lower Authorities' Findings Under Rule 18 of Central Excise Rules, 2002.

The petitioner, UM Cables Limited, is a manufacturer of Polyethylene Insulated Jelly filled Copper Cables and Optical Fiber Cables, falling under tari...

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Madras High Court Dismisses FCI's Appeal in Customs Duty Refund Case — Limitation for Appeal Under Section 128 Cannot Be Condoned. Import of Section 129A to condone delay in first appeal under Section 128 is impermissible as Customs Act is a complete code.

The Food Corporation of India (FCI) filed a Civil Miscellaneous Appeal under Section 130(1) of the Customs Act, 1962 read with Section 104 of CPC, cha...

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High Court of Karnataka Quashes Prosecution Against Accused in Customs Act Case Due to Lack of Sanction — Petitioner, a Dubai-based Indian, was prosecuted for alleged smuggling of gold bars without prior sanction under Section 137 of the Customs Act, 1962, rendering the complaint invalid.

The petitioner, Mr. Imtiaz Ahmed, was Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Kannada, Ma...

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Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.

The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...

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Supreme Court Dismisses Revenue's Appeals in Customs Classification Disputes Over LCD Panels. LCD Panels Classified Under Chapter Heading 9013.8010 as Liquid Crystal Devices, Not as Parts of Television Sets or Car Audio Systems Under General Headings.

The appeals involved disputes over the customs classification of imported LCD panels by two assessees, M/s Videocon International and M/S Harman Inter...

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Bombay High Court Adjudicates Writ Petition Against IGST Demand of Rs.1524 Crores on Arbitration Award Damages. Issue Pertains to Whether Damages Paid Under Deemed Decree Constitute Consideration for Taxable Service Under IGST Act, 2017.

The dispute centers on a writ petition filed by Tata Sons Private Limited (Tata) under Article 226 of the Constitution of India, challenging an intima...