Introduction Date of the Judgment: May 19, 2025 Judges: Abhay S. Oka and Ujjal Bhuyan When can a company claim a refund on customs duties paid under protest? The Supreme Court of India recently addressed this question in the case of M/S Patanjali Foods Limited vs. Union of India & Ors., focusing on whether the […]
Date of the Judgment: 01 May 2025 Citation: (2025) INSC 609 Judges: Abhay S. Oka, J., Ujjal Bhuyan, J. Can engineering and technical service charges paid to a local agent be included in the assessable value of imported goods? The Supreme Court addressed this question in a case involving M/S. Coal India Limited and the
Introduction Date of the Judgment: March 06, 2025 Citation: (2025) INSC 327 Judges: Justice Sudhanshu Dhulia, Justice K. Vinod Chandran Can preventive detention be justified if the detaining authority fails to consider the conditions imposed by a Magistrate while granting bail for the same alleged offences? The Supreme Court of India addressed this critical question
Supreme Court clarifies “Importer” definition under Customs Act: Nalin Choksey vs. Commissioner of Customs (2024) LEGAL ISSUE: Definition of “importer” under the Customs Act, 1962, and liability of subsequent purchasers for customs duty. CASE TYPE: Customs Law Case Name: Nalin Choksey vs. The Commissioner of Customs, Kochi [Judgment Date]: 27 November 2024 Date of the
Supreme Court Clarifies Powers of DRI Officers in Customs Duty Recovery: Commissioner of Customs vs. Canon India Pvt. Ltd. (2024) LEGAL ISSUE: Scope of authority of Directorate of Revenue Intelligence (DRI) officers to issue show cause notices for customs duty recovery. CASE TYPE: Customs Law, Tax Law Case Name: Commissioner of Customs vs. M/s Canon
Supreme Court Clarifies “Change in Law” under Power Purchase Agreements: Nabha Power Ltd. vs. Punjab State Power Corporation Ltd. (2024) Date of the Judgment: 5th November 2024 Citation: 2024 INSC 833 Judges: B.R. Gavai, J., Prashant Kumar Mishra, J., K.V. Viswanathan, J. Can a press release announcing a Cabinet decision be considered “law” under a
Supreme Court quashes criminal proceedings against Baccarose Perfumes: A case of immunity and procedural lapse (2024) LEGAL ISSUE: Whether criminal proceedings can continue against a company that has been granted immunity by the Settlement Commission. CASE TYPE: Criminal Law, Customs and Excise Law Case Name: Baccarose Perfumes and Beauty Products Pvt. Ltd vs. Central Bureau
Supreme Court Clarifies Customs Duty on Goods Outside Bonded Warehouse: Bisco Ltd. vs. Commissioner of Customs (2024) Date of the Judgment: 20 March 2024 Citation: 2024 INSC 231 Judges: B. V. Nagarathna, J. and Ujjal Bhuyan, J. What happens when imported goods, meant to be stored in a bonded warehouse, are found outside the warehouse
Supreme Court Clarifies Interest on Delayed Duty Drawback for Deemed Exports: Union of India vs. B.T. Patil (2024) LEGAL ISSUE: Whether interest is applicable on delayed duty drawback refunds for deemed exports under the Exim Policy. CASE TYPE: Civil, Foreign Trade Case Name: Union of India and Ors. vs. M/S. B. T. Patil and Sons
Supreme Court Upholds Insurance Claim, Dismissing New India Assurance Appeal: Mudit Roadways Case LEGAL ISSUE: Whether an insurance company can reject a claim based on grounds not stated in the initial repudiation letter and the extent of surveyor’s report in determining insurance liability. CASE TYPE: Insurance Law, Consumer Law Case Name: New India Assurance Co.
Supreme Court Upholds CESTAT Decision on Customs Valuation: Commissioner of Customs vs. Ganpati Overseas (2023) LEGAL ISSUE: Whether the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) was correct in setting aside the enhanced valuation of imported goods and penalties imposed by the Commissioner of Customs. CASE TYPE: Customs Law, Import Valuation Case Name: Commissioner
Supreme Court Upholds Government’s Power to Amend Customs Notifications: Union of India vs. A.B.P. Pvt. Ltd. (2023) LEGAL ISSUE: Whether the government can amend or withdraw a customs notification granting exemptions, and the extent of judicial review in such matters. CASE TYPE: Customs Law Case Name: Union of India & Ors. vs. A. B. P.
