Customs Act, 1962 with Section 14

Patanjali Foods Ltd. vs. Union of India: Supreme Court settles refund claims related to customs duty (2025)

/ Abhay S. Oka, Civil Appeals, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Act, 1962 with Section 27, Customs Duty Refund, Judges, Supreme Court Judgments, Tax Law, Ujjal Bhuyan

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 […]

Patanjali Foods Ltd. vs. Union of India: Supreme Court settles refund claims related to customs duty (2025) Read Post »

Supreme Court settles inclusion of engineering and technical service charges in assessable value of imported goods: M/S. Coal India Limited vs. Commissioner of Customs (Port) (2025) INSC 609 (01 May 2025)

/ Abhay S. Oka, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Valuation Rules, 1988, Judges, Ujjal Bhuyan

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

Supreme Court settles inclusion of engineering and technical service charges in assessable value of imported goods: M/S. Coal India Limited vs. Commissioner of Customs (Port) (2025) INSC 609 (01 May 2025) Read Post »

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