Supreme Court Clarifies Settlement for Customs Act Violations: Yamal Manojbhai vs. Union of India (2023) LEGAL ISSUE: Whether settlement under Section 127B of the Customs Act, 1962 is available for goods specified under Section 123 of the same Act. CASE TYPE: Criminal, Customs Law Case Name: Yamal Manojbhai vs. Union of India & Ors. Judgment […]
Supreme Court Clarifies Applicability of Prior Judgment in Customs Act Cases (2023) Date of the Judgment: April 26, 2023 Citation: 2023 INSC 438 Judges: Krishna Murari, J. and Ahsanuddin Amanullah, J. Can a judgment of the Supreme Court be automatically applied to all similar cases, or does each case need to be evaluated on its
Supreme Court Clarifies Applicability of Prior Ruling on Customs Act Prosecutions: Amit Jalan vs. State of West Bengal (2023) INSC 378 LEGAL ISSUE: Whether a prior Supreme Court judgment on the Customs Act should automatically apply to all similar pending cases. CASE TYPE: Criminal Case Name: Amit Jalan vs. State of West Bengal & Ors.
Supreme Court Denies Tax Deduction on DEPB and Duty Drawback: Saraf Exports vs. Commissioner of Income Tax (2023) LEGAL ISSUE: Whether income from Duty Entitlement Pass Book (DEPB) and Duty Drawback schemes qualifies for tax deductions under Section 80-IB of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: M/s. Saraf Exports
Supreme Court Clarifies Exemption for Cutter Dredger Components: Dharti Dredging vs. Commissioner of Customs (2023) LEGAL ISSUE: Whether certain imported components are integral parts of a Cutter Suction Dredger and thus eligible for a customs duty exemption. CASE TYPE: Customs Law Case Name: M/s Dharti Dredging and Infrastructure Ltd. vs. Commissioner of Customs and Central
Supreme Court Upholds Coastal Regulation Zone Norms: K.T.V. Health Food Pvt. Ltd. vs. Union of India (2023) LEGAL ISSUE: Interpretation of “in” versus “within” concerning storage facilities in Coastal Regulation Zones. CASE TYPE: Environmental Law Case Name: K.T.V. Health Food Pvt. Ltd. vs. Union of India and Ors. [Judgment Date]: 1 February 2023 Introduction Date
Supreme Court Upholds Pre-Deposit Requirement Under Amended Customs Act: Chandra Sekhar Jha vs. Union of India (2022) LEGAL ISSUE: Whether the pre-deposit requirement under Section 129E of the Customs Act, 1962, as amended in 2014, applies to appeals related to incidents that occurred before the amendment. CASE TYPE: Customs Law. Case Name: Chandra Sekhar Jha
Supreme Court Upholds Pre-Deposit Requirement Under Amended Customs Act: Chandra Sekhar Jha vs. Union of India (2022) LEGAL ISSUE: Whether the pre-deposit requirement under Section 129E of the Customs Act, 1962, as amended in 2014, applies to cases where the incident occurred before the amendment but the appeal was filed after the amendment. CASE TYPE:
Supreme Court Dismisses Customs Appeal: DRI Officer’s Jurisdiction Challenged (20 January 2022) LEGAL ISSUE: Whether a Directorate of Revenue Intelligence (DRI) officer has the jurisdiction to initiate proceedings under the Customs Act, 1962 without specific entrustment. CASE TYPE: Customs Law Case Name: Commissioner of Customs, Ahmedabad vs. M/s Suncity Strips and Tubes P Ltd [Judgment
Customs Officer’s Jurisdiction: Supreme Court Dismisses Appeal in Suncity Strips Case (2022) Date of the Judgment: 20 January 2022 Citation: Civil Appeal No of 2022 [Diary No 7082/2020] Judges: Dr. Dhananjaya Y Chandrachud, J. and Bela M Trivedi, J. Can an officer of the Directorate of Revenue Intelligence (DRI) initiate proceedings under the Customs Act,
Supreme Court on Evidence in Separate Trials: A.T. Mydeen vs. Customs Department (2021) LEGAL ISSUE: Can evidence from one criminal trial be used in another separate trial, even if both trials involve the same offense and similar facts? CASE TYPE: Criminal Law, Customs Act Case Name: A.T. Mydeen and Another vs. The Assistant Commissioner, Customs
Supreme Court Upholds Absolute Confiscation of Illegally Imported Pulses: Union of India vs. Raj Grow Impex LLP (2021) LEGAL ISSUE: Whether illegally imported pulses, in violation of trade restrictions, are subject to absolute confiscation or can be released with a redemption fine. CASE TYPE: Customs Law, Import/Export Regulation Case Name: Union of India & Ors.
