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 Clarifies “Change in Law” Under Power Purchase Agreements: Nabha Power Ltd. vs. Punjab State Power Corp. 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 Upholds Customs Valuation: Global Technologies vs. Principal Commissioner (2024) LEGAL ISSUE: Whether the Customs, Excise & Service Tax Appellate Tribunal (CESTAT) was correct in upholding the rejection of declared assessable value of imported goods and imposing penalties for undervaluation. CASE TYPE: Customs Law Case Name: M/s Global Technologies and Research vs. Principal Commissioner
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 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 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 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 Upholds Customs Duty on Forged DEPB Licenses: Munjal Showa Ltd. vs. Commissioner of Customs (2022) LEGAL ISSUE: Whether the extended period of limitation can be invoked for demanding customs duty when the importer has availed exemption based on forged DEPB licenses, and whether the buyer’s knowledge of the fraud affects duty liability. CASE
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 valuation of imported goods under Customs Act: Commissioner of Customs vs. Steel Authority of India Ltd. (2020) LEGAL ISSUE: Whether the value of post-importation services, such as design and engineering fees, should be included in the assessable value of imported goods for the purpose of customs duty. CASE TYPE: Customs Law, Valuation
