Supreme Court Clarifies “Proper Officer” for Customs Duty Recovery: Canon India vs. Commissioner of Customs (2021) LEGAL ISSUE: Determination of the “proper officer” authorized to issue a notice for recovery of customs duty under Section 28(4) of the Customs Act, 1962. CASE TYPE: Customs Law Case Name: M/s Canon India Private Limited vs. Commissioner of […]
Supreme Court Clarifies Environmental Clearance Norms for Highway Expansion Projects Date of the Judgment: January 19, 2021 Citation: (2021) INSC 21 Judges: L. Nageswara Rao, J., Hemant Gupta, J., Ajay Rastogi, J. Can highway expansion projects be divided into smaller segments to avoid environmental clearances? The Supreme Court of India recently addressed this critical question,
Supreme Court Clarifies “Sale in the Course of Import” Under Central Sales Tax Act Date of the Judgment: 13 January 2021 Citation: (2021) INSC 25 Judges: A.M. Khanwilkar, J. and Dinesh Maheshwari, J. Can a company claim exemption from sales tax by arguing that a sale occurred during the import process, even if they handled
Supreme Court Clarifies Customs Duty Rate on Imports from Pakistan Post-Pulwama LEGAL ISSUE: Determination of the applicable customs duty rate on imported goods based on the date of bill of entry presentation versus the date of notification of duty change. CASE TYPE: Customs Law, Import Duty Case Name: Union of India & Ors. vs. M/S
Supreme Court clarifies High Court’s power in Customs Reference Cases Date of the Judgment: February 11, 2020 Citation: (2020) INSC 121 Judges: Rohinton Fali Nariman, J., S. Ravindra Bhat, J., V. Ramasubramanian, J. Can a High Court refuse to call for a statement from the Customs Appellate Tribunal when a reference application is made? The
Supreme Court Allows Customs Duty Exemption Based on Clarificatory Notification: Granules India Ltd. vs. Union of India (23 January 2020) LEGAL ISSUE: Whether a customs duty exemption can be denied to an importer when a clarificatory notification extends the exemption to goods imported under an advance license, despite an intervening notification that temporarily withdrew the
Supreme Court on Sales Tax for Ship Stores: Nirmal Kumar Parsan vs. Commissioner of Commercial Taxes (2020) LEGAL ISSUE: Whether sales of imported goods, stored in a bonded warehouse and sold as ship stores to foreign-bound ships, are subject to state sales tax. CASE TYPE: Sales Tax Law Case Name: Nirmal Kumar Parsan vs. Commissioner
Supreme Court Upholds Detention Orders in Smuggling Case: Union of India vs. Ankit Ashok Jalan (2019) LEGAL ISSUE: Whether a detention order under the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974 (COFEPOSA) is valid when the detenu is already in judicial custody. CASE TYPE: Criminal (Preventive Detention) Case Name: Union of
Supreme Court Upholds Customs Valuation: Indusind Media & Communications Ltd. vs. Commissioner of Customs (27 September 2019) LEGAL ISSUE: Whether the value of embedded software and related services should be included in the assessable value of imported goods, and whether imported goods should be classified as individual items or as a complete unit based on
Supreme Court on Customs Valuation: Upholding Transaction Value in Aluminum Scrap Imports Can customs authorities reject the declared transaction value of imported goods without proper justification? The Supreme Court of India addressed this critical question in a case involving the import of aluminum scrap. The Court clarified the procedure for customs valuation, emphasizing the importance
Supreme Court clarifies sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352 Date of the Judgment: April 22, 2019 Citation: (2019) INSC 352 Judges: Sanjay Kishan Kaul, J., Hemant Gupta, J. Can customs authorities bypass the prescribed sequence of valuation methods when assessing import duties?
Supreme Court clarifies Settlement Commission’s power on interest waiver: Kakadia Builders vs. Income Tax Officer (2019) LEGAL ISSUE: Whether the Settlement Commission has the power to waive or reduce interest payable under Sections 234A, 234B, and 234C of the Income Tax Act, 1961. CASE TYPE: Income Tax Law Case Name: Kakadia Builders Pvt. Ltd. &
