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 Classifies LCD Panels: Customs Dispute Resolved (29 March 2023) LEGAL ISSUE: Classification of imported Liquid Crystal Display (LCD) panels under the Customs Tariff Act, 1975. CASE TYPE: Customs and Excise. Case Name: CCE, Aurangabad vs. M/S Videocon Industries Ltd. & CCE, Aurangabad vs. M/S Harman International (India) Pvt. Ltd. Judgment Date: 29 March
Supreme Court Classifies LCD Panels: Customs Dispute Resolved (29 March 2023) Read Post »
Supreme Court Classifies LCD Panels Under Chapter 90: CCE vs. Videocon & Harman (2023) LEGAL ISSUE: Classification of imported Liquid Crystal Display (LCD) panels under the Customs Tariff Act, 1975. CASE TYPE: Customs Law Case Name: CCE, Aurangabad vs. M/S Videocon Industries Ltd. and CCE vs. M/S Harman International (India) Pvt. Ltd. Judgment Date: 29
Supreme Court Classifies LCD Panels Under Chapter 90: CCE vs. Videocon & Harman (2023) Read Post »
Supreme Court Clarifies Exemption for Cutter Suction Dredger Components Under Customs Act Date of the Judgment: 01 March 2023 Citation: (2023) INSC 176 Judges: S. Ravindra Bhat, J., Dipankar Datta, J. Can parts of a machine be considered separate articles for the purpose of customs duty exemptions? The Supreme Court of India recently addressed this
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 Clarifies Classification of All-in-One Desktop Computers under Central Excise Tariff Act LEGAL ISSUE: Classification of Automatic Data Processing Machines (ADPs) under the Central Excise Tariff Act, 1985. CASE TYPE: Customs and Excise Law Case Name: Hewlett Packard India Sales Pvt. Ltd. vs. Commissioner of Customs (Import), Nhava Sheva Judgment Date: 17 January 2023
Supreme Court Classifies Anardana: Customs Duty Dispute Resolved (2022) LEGAL ISSUE: Classification of dried pomegranate seeds (anardana) for customs duty. CASE TYPE: Customs and Excise Law Case Name: Commissioner of Customs and Central Excise, Amritsar vs. M/s D.L. Steels Etc. Judgment Date: 11th July 2022 Introduction Date of the Judgment: 11th July 2022 Citation: Civil
Supreme Court Classifies Anardana: Customs Duty Dispute Resolved (2022) Read Post »
Supreme Court Restores Anti-Dumping Duty Demand on SBR Imports: Commissioner of Customs vs. Ballarpur Industries (2021) LEGAL ISSUE: Whether anti-dumping duty is applicable on imported Styrene Butadiene Rubber (SBR) when the importer claims it to be a different product (Latex) and the customs department claims it to be SBR based on test reports. CASE TYPE:
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 overturns High Court order on anti-dumping investigation: Designated Authority vs. Andhra Petrochemicals (2020) LEGAL ISSUE: Whether the Designated Authority (DA) can be directed to conduct an anti-dumping investigation based on old data, and whether a High Court can direct the replacement of the DA for seeking updated data. CASE TYPE: Anti-dumping law, International
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
LEGAL ISSUE: Whether the extension of anti-dumping duty can be done after the expiry of the original notification period and whether the initiation of sunset review is valid if the notification is made public after the expiry of the original notification. CASE TYPE: Anti-Dumping Law Case Name: Union of India and Another vs. M/s. Kumho
