Customs Law

Supreme Court settles valuation of imported goods under Customs Act: Century Metal Recycling vs. Union of India (2019) INSC 481 (17 May 2019)

/ Constitutional Law, Constitutional Law with Article 226, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Act, 1962 with Section 18, Customs Valuation Rules, 2007, Deepak Gupta, Judges, Ranjan Gogoi, Sanjiv Khanna

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 settles valuation of imported goods under Customs Act: Century Metal Recycling vs. Union of India (2019) INSC 481 (17 May 2019) Read Post »

Supreme Court clarifies sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352

/ Customs Act, 1962, Customs Act, 1962 with Section 28, Customs Law, Customs Valuation Rules, Hemant Gupta, Import Valuation, Judges, Sanjay Kishan Kaul

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 sequential application of Customs Valuation Rules in import valuation: Anil Kumar Anand vs. Commissioner of Customs (2019) INSC 352 Read Post »

Supreme Court Exempts Land from Kerala Private Forests Act Vesting Based on Land Reforms Act Certificate (22 January 2019)

/ Deepak Gupta, Exemptions, Judges, Kerala Land Reforms Act, 1963, Kerala Land Reforms Act, 1963 with Section 72K, Kerala Private Forests (Vesting and Assignment) Act, 1971, Kerala Private Forests (Vesting and Assignment) Act, 1971 with Section 3, Land Tribunal, S. Abdul Nazeer, Tenancy, Vesting of Private Forests

Supreme Court Exempts Land from Kerala Private Forests Act Vesting Based on Land Reforms Act Certificate LEGAL ISSUE: Whether land for which a certificate of purchase has been issued under the Kerala Land Reforms Act, 1963 can be considered as a private forest vested with the government under the Kerala Private Forests (Vesting and Assignment)

Supreme Court Exempts Land from Kerala Private Forests Act Vesting Based on Land Reforms Act Certificate (22 January 2019) Read Post »

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018)

/ A.K. Sikri, Customs Act, 1962, Customs Act, 1962 with Section 14, Customs Valuation Rules, Judges, S. Abdul Nazeer, Valuation of Goods

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) LEGAL ISSUE: Whether the declared transaction value of imported goods can be rejected without proper justification and evidence of comparable imports. CASE TYPE: Customs Law Case Name: Commissioner of Central Excise and Service Tax, Noida vs. M/s.

Supreme Court Upholds Transaction Value for Imported Aluminum Scrap: Commissioner of Central Excise vs. Sanjivani Non-Ferrous Trading (2018) Read Post »

Supreme Court settles interpretation of tax exemption notifications: Commissioner of Customs vs. Dilip Kumar (30 July 2018)

/ Constitutional Law, Constitutional Law with Article 265, Customs Law, Customs Law with Section 25 of the Customs Act, Judges, Legislative Intent, Literal Rule, Mohan M. Shantanagoudar, N.V. Ramana, R. Banumathi, Ranjan Gogoi, S. Abdul Nazeer, Statutory Interpretation, Tax Exemption

Supreme Court Clarifies Tax Exemption Interpretation: Commissioner of Customs vs. Dilip Kumar (2018) Date of the Judgment: 30 July 2018 Citation: (2018) INSC 645 Judges: N.V. Ramana, J., Ranjan Gogoi, J., R. Banumathi, J., Mohan M. Shantanagoudar, J., S. Abdul Nazeer, J. The Supreme Court of India addressed a critical question regarding the interpretation of

Supreme Court settles interpretation of tax exemption notifications: Commissioner of Customs vs. Dilip Kumar (30 July 2018) Read Post »

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018)

/ A.K. Sikri, Ashok Bhushan, Construction Services, Exemptions, Finance Act, 1994, Finance Act, 1994 with Section 65(105)(zzq), Finance Act, 1994 with Section 65(25b), Finance Act, 1994 with Section 67, Judges, Service Tax Law, Valuation of Taxable Services

Supreme Court Clarifies Service Tax on Construction: Free Materials Not Included (2018) LEGAL ISSUE: Whether the value of goods/materials supplied free of cost by a service recipient should be included in the gross amount charged by the service provider for calculating service tax. CASE TYPE: Service Tax, Construction Law Case Name: Commissioner of Service Tax

Supreme Court settles service tax valuation in construction: Free materials excluded (19 February 2018) Read Post »

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017)

/ Baggage Rules, 1998, Customs Act, 1962, Customs Act, 1962 with Section 102, Customs Act, 1962 with Section 77, Customs Law, Judges, Personal Effects, Prafulla C. Pant, R.K. Agrawal

LEGAL ISSUE: Interpretation of “personal effects” under the Baggage Rules, 1998, specifically concerning the import of jewellery by tourists. CASE TYPE: Customs Law Case Name: Directorate of Revenue Intelligence & Ors. vs. Pushpa Lekhumal Tolani Date of the Judgment: 18 August 2017 Citation: (2017) INSC 716 Judges: R.K. Agrawal, J. and Prafulla C. Pant, J.

Supreme Court clarifies the definition of “Personal Effects” under Baggage Rules in a Customs Dispute: Directorate of Revenue Intelligence vs. Pushpa Lekhumal Tolani (2017) Read Post »

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017)

/ A.K. Sikri, Anti-Dumping Duty, Ashok Bhushan, Customs Act, 1962, Customs Act, 1962 with Notification 86/2011-Cus, Customs Act, 1962 with Notification No. 14/2010-Cus., Customs Law, Judges

LEGAL ISSUE: Applicability of anti-dumping duty on imported stainless steel flat products based on width specifications and tolerance limits. CASE TYPE: Customs Law/ Anti-Dumping Duty Case Name: Commissioner of Customs (Export) Nhava Sheva vs. M/s. Mascot International [Judgment Date]: July 3, 2017 Date of the Judgment: July 3, 2017 Citation: 2017 INSC 606 Judges: A.K.

Supreme Court Clarifies Anti-Dumping Duty on Stainless Steel Imports: Commissioner of Customs vs. Mascot International (2017) Read Post »

Supreme Court Clarifies Anti-Dumping Duty Extension Rules: Union of India vs. Kumho Petrochemicals (2017)

/ A.K. Sikri, Anti-Dumping Duty, Ashok Bhushan, Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Section 9A, Customs Tariff Act, 1975 with Section 9A(5), General Clauses Act, 1897, General Clauses Act, 1897 with Section 24, Judges

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

Supreme Court Clarifies Anti-Dumping Duty Extension Rules: Union of India vs. Kumho Petrochemicals (2017) Read Post »

Supreme Court clarifies Rule 2(a) of Customs Tariff Act in Sony India Ltd. Case (2008)

/ Ashok Bhan, Customs Act, 1962, Customs Act, 1962 with Section 111(m), Customs Act, 1962 with Section 112(a), Customs Act, 1962 with Section 28(1), Customs Tariff Act, 1975, Customs Tariff Act, 1975 with Rule 2(a), Judges, V.S. Sirpurkar

Date of the Judgment: September 23, 2008 Citation: Civil Appeal No. 8236 of 2002 Judges: Hon’ble Mr. Justice Ashok Bhan, Hon’ble Mr. Justice V.S. Sirpurkar The Supreme Court of India addressed the question of whether imported components of Colour Television (CTV) sets should be treated as complete CTV sets for the purpose of assessment under

Supreme Court clarifies Rule 2(a) of Customs Tariff Act in Sony India Ltd. Case (2008) Read Post »

Supreme Court clarifies scope of “like article” in anti-dumping duty cases: Designated Authority vs. Lubrizol (India) Pvt. Ltd. (2008)

/ Anti-Dumping Duty, B. Sudershan Reddy, Customs Law, Customs Tariff Act, Customs Tariff Rules, 1995, Judges, S.H. Kapadia

Introduction Date of the Judgment: September 10, 2008 Judges: Justice S.H. Kapadia and Justice B. Sudershan Reddy When is an imported article considered similar enough to a domestic product to warrant anti-dumping duties? The Supreme Court of India addressed this question in a case involving the interpretation of “like article” under the Customs Tariff Act.

Supreme Court clarifies scope of “like article” in anti-dumping duty cases: Designated Authority vs. Lubrizol (India) Pvt. Ltd. (2008) Read Post »

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