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3 May 2026Judgment Analysis - Auto Generated...
Search Results for "assessable value"
10 result(s) found
Found 10 result(s)
High Court
High Court Allows Writ Petition for Refund of IGST on Ocean Freight -- Sets Aside Appellate Order Directing Limitation Verification -- Reliance on Precedents for Mistake of Law Refunds
16 Jan 2026The petitioners imported fertilizers on CIF basis, paying IGST on ocean freight under reverse charge mechanism as per RCM Notification No.10/2017. Aft...
- 145
High Court
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.
26 Jul 2024The petitioner, challenged the impugned order dated 21st April 2021 issued by the Customs Department, which had confiscated used haemodialysis machi...
- 218
Supreme Court
Supreme Court Dismisses Appeal in Central Excise Valuation Dispute Over Related Person Status. The court held that sales between subsidiaries of a common holding company do not constitute transactions with a 'related person' under Section 4(4)(c) of the Central Excise Act, 1944, as there was no mutual interest in each other's business, applying the arm's length principle.
22 Mar 2023The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning the valuation of excisable goods under th...
- 67
Supreme Court
Supreme Court Interprets Tax Exemption Calculation Method Under Gujarat Tourism Incentive Scheme. The court held that exemption limits under the New Package Scheme of Incentives for Tourism Projects, 1995-2000, should be calculated based on tax payable, not gross receipts, as per the exemption notification dated 14.02.1997 under Section 29(1) of the Gujarat Entertainments Tax Act, 1977.
2 Feb 2023The appeal arose from a judgment of the Gujarat High Court concerning the interpretation of tax exemption calculations under the Gujarat New Package S...
- 53
Supreme Court
Supreme Court Upholds Municipal Corporation in Water Tax Levy Under UP Water Supply and Sewerage Act, 1975 - Reverses Refund Order. Water and Sewerage Tax Imposed on Premises is Valid as Tax on Lands and Buildings Under Entry 49 of List II, Not a Fee, Under Section 52(1)(a) of the Act.
22 Oct 2021The dispute arose from a writ petition filed by the first respondent, Pradeshiya Industrial and Investment Corporation, challenging the levy of water ...
- 52
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 2020The case involves appeals by the Commissioner of Central Excise against orders of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) that...
- 10
Supreme Court
Supreme Court Dismisses Customs Appeal on Valuation of Imported Goods Under Customs Act, 1962 — Design and Supervision Charges Not Addable to Transaction Value. The Court held that costs for post-importation activities like erection, commissioning, and performance guarantee tests are not includible in the assessable value of imported goods under Rule 4 read with Rule 9(1)(e) of the Customs Valuation Rules, 1988.
27 Apr 2020The appeal arose from a dispute between the Commissioner of Customs (Port), Kolkata, and Steel Authority of India Ltd. (SAIL) regarding the valuation ...
- 17
Supreme Court
Supreme Court Allows Appeal of Manufacturer in Central Excise Valuation Dispute — Voluntary Charitable Donation (Dharmada) Not Part of Transaction Value Under Section 4 of Central Excise Act, 1944. Court Holds That Only Consideration for Sale of Goods or Additional Consideration in Connection with Sale Can Be Included; Voluntary Payment for Charity Falls Outside Scope.
9 Apr 2019The appellant-assessee, M/s D.J. Malpani, manufactured goods falling under Chapter 24 of the Central Excise Act, 1944. While selling goods, the appell...
Supreme Court
Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.
27 Mar 2019The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...
