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Supreme Court

Supreme Court Examines Legality of Entry Tax on Goods Imported from Abroad; State Legislations of Orissa, Bihar, Kerala and Jharkhand Under Scrutiny

1 Aug 2026

Background: The case involves a batch of civil appeals before the Supreme Court concerning the levy of entry tax on goods imported from foreign countr...

Supreme Court

Supreme Court Allows Appeals Against Delhi High Court Order Setting Aside Central Government's Allocation of Raw Pet-Coke. Court Restores Allocation Based on EPCA Recommendations and Production Capacity, Holding That High Court Erred in Interfering with Policy Decisions on Environmental Grounds.

10 Jan 2023

The Supreme Court considered appeals against a Delhi High Court judgment that set aside the Central Government's allocation of imported raw pet-coke (...

High Court

Bombay High Court Allows Writ Petitions Challenging Customs Duty Demand on Jewellery Exports from SEZ — Held that goods manufactured in SEZ and exported are not liable to customs duty under Section 2(23) of the Customs Act, 1962 read with SEZ Act, 2005. The court ruled that the SEZ Act, 2005 is a complete code and overrides the Customs Act, and the demand of duty was contrary to the scheme of the SEZ Act.

19 Nov 2022

The petitioners, M/s. Renaissance Global Limited and M/s. Gold Star Jewellery Designs Pvt. Ltd., are companies engaged in the manufacture and export o...

High Court

High Court of Judicature at Bombay Considers Petition for Clearance of Pigeon Peas Imported under Advance Payment Certificate. Dispute Centers on Whether Certificate Remained Valid Beyond Fiscal Year 2017-18.

8 Apr 2021

The case involved a writ petition filed by Rika Global Impex Limited, a company incorporated under the Companies Act, 2013 and engaged in the import a...

High Court

Bombay High Court Quashes Import Restriction for Areca Nuts — Condition Requiring NOC from FSSAI Held Ultra Vires. Import Policy Condition Violates Article 19(1)(g) and Article 14 of Constitution as It Lacks Statutory Authority and Is Disproportionate.

2 Apr 2019

The petitioner, Siddhi Vinayak, a partnership firm registered under the Indian Partnership Act, 1913, engaged in the import of areca nuts (commonly kn...

High Court

Bombay High Court Allows Writ Petitions Challenging Cancellation of Advance Authorizations for Import of Areca Nuts — Violation of Principles of Natural Justice and Non-Application of Mind. Import of Areca Nuts under Advance Authorization Scheme for Export of Betel Nuts (Supari) Held Permissible Under Foreign Trade Policy 2015-2020.

24 Jul 2018

The petitioners, Taj Agro Commodities Pvt. Ltd., Shadi-Ram & Sons Pvt. Ltd., and Himatlal Hirji & Co., were granted advance authorizations under the F...

High Court

Bombay High Court Allows Writ Petitions Challenging Cancellation of Advance Authorizations Under Foreign Trade Policy — Violation of Natural Justice and Non-Application of Mind by DGFT. The court quashed cancellation orders and directed fresh hearing, holding that quasi-judicial authorities must follow principles of natural justice before revoking licenses under the Foreign Trade Policy.

13 Jul 2018

The judgment pertains to three writ petitions filed by Taj Agro Commodities Pvt. Ltd., Shadi-Ram & Sons Pvt. Ltd., and Himatlal Hirji & Co. challengin...

High Court

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.

13 Dec 2017

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

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 ...

High Court

Bombay High Court Answers Reference on Conflicting Decisions in Customs Import Case — Tribunal's Preference for SVA Udyog Viniyog Ltd. Upheld. The Court held that the Tribunal correctly followed the judgment in SVA Udyog Viniyog Ltd. v. Union of India, which was later confirmed by the Division Bench and the Supreme Court, over Bussa Overseas and Properties (Pvt) Ltd. v. Union of India.

12 Mar 2010

The applicant, M/s Mewati & Co., sought clearance of two consignments of Neutral Malt Spirit (concentrated whiskey) under a REP license. The Customs o...

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