||SLP(Crl.) No. 10319/2022
||In the facts and circumstances of the case, bail is granted.
||CA No. 6891/2018
||Merino Panel Product Ltd.
||When sale is made to both independent and related parties, the price at which goods were sold to independent buyers can be used to assess the related party transactions for determination of Central Excise duty.
||CA No. 3532-3536/2020
||International Merchandising Company, LLC
||The amount paid for appearance / participation of Celebrities / sportspersons for sports tournaments is taxable under “Manpower Recruitment or supply agency” service.The production of a TV program and sale of their telecast rights is not covered under Programme Producer Services under Section 65(86b) of the Finance Act, 1994.
||CA No. 12397/2020
||Hero Motocorp Ltd.
||On enactment of CGST Act, 2017, the Government is not bound to continue Area based Tax exemption, which was available from payment of Central Excise duty.
||CA Nos. 6048-6050/2009
||CGST Pune – I
||Modified Vapour Absorption Chillers (MVAC) merit classification under sub – heading 8418.10 of the Central Excise Tariff Act, 1985 in the category of refrigeration equipment but they are not Heat Pumps and are not eligible for concessional rate of duty.
||CA No. 2576/2010
||Munjal Showa Ltd.
||The forged / fake DEPB licences, which were used for availing exemption benefit, are void ab – initio and hence the extended period of limitation is justified.
||CA No. 7269/2009
||Steel Authority of India Ltd.
||Modvat credit under Rule 57Q of the Central Excise Act, 1944 was not admissible on ‘Guide Cars’ as the same were to be classified under heading 8603.00 of the Central Excise Tariff Act, 1985..
||CA No. 6144/2010
||Peacock Industries Ltd.
||For considering the value for refund under Section 173 – L of Central Excise Act, 1944, the value of returned goods means the market value of each consignment of the returned goods and not the market value of similar second hand goods or the value of raw material.
||CA No. 6525/2014
||YFC Projects Pvt. Ltd.
||CGST Delhi South
||Service Tax could not be levied on service element of an indivisible composite works contract prior to 01.06.2007.
|| CA No.
||Quick Heal Technologies Limited
||The supply of Anti-virus Software in CD is sale of goods and Service Tax is not payable on the ground that updates are being provided.
||C.A No. 4721-4723/2008
||Jyoti Limited and Ors.
||CGST Vadodara – I
||Various services like erection / installation / Commissioning and providing drawing / design cannot be said to be consulting engineering services during the period from July, 1997 to December, 2000.
|| C.A No. 7667/2021
||Sundaresh Bhatt, Liquidator of ABG Shipyard
||Customs Nhava Sheva – V
||The provisions of Insolvency and Bankruptcy Code, 2016 would prevail over the Customs Act, 1962. If moratorium is imposed in terms of Section 14 or 33(5) of the IBC, the Customs Authority cannot recover dues by sale/confiscation of goods.
|| W.P.(Crl.) No. 91/2020
||Arun Sharma and others
||DGGI Gurugram Zonal Unit
||The validity of provisions relating to the arrest and bail under Prevention of Money Laundering Act, 2002 are upheld.
|| W.P.(C) No. 755/2020
||All India Haj Umrah Tour Organizer Association
||CGST Mumbai Central
||The Private Tour Operators are not exempted from payment of Service Tax under Clause 5(b) or Clause 5A of the Exemption Notification No. 25/2012-ST dated 20.06.2012 and corresponding exemption notification from payment of GST.
|| W.P.(C) No. 320/2022
||CGST Delhi West
||The Union of India/GST Council to issue advisory/instructions/recommendations to the States regarding implementation of the system of electronic (digital) generation of DIN for all communications sent by the State Tax Officers to taxpayers and other concerned persons.
||Sepco Electric Power Construction Corporation.
||Even prior to amendment dated 01.05.2006 in Section 65(31) of the Finance Act, 1994, the definition of “Consulting Engineer” included body corporates and hence tax was payable by body corporates.
|| CA Nos. 2360-2376/2009
||D.L. Steels etc.
||The department is advised to take a considered policy decision on classification of Anardana (dried pomegranate seeds). Till then these may be classified under heading 1209 of the Customs Tariff Act, 1975 and not under heading 0813 of the said Act.
|| CA Nos. 10083/2011
||Motorola India Ltd.
||An appeal against Order of CESTAT involving an issue regarding violation of actual user condition contained in Customs exemption notification, would lie before the High Court under Section 130 of the Customs Act, 1962 and not to the Supreme Court under Section 130E of the Customs Act, 1962.
|| Crl. Appeal No. 1306-1310/2021
||The evidence recorded in a separate trial of co-accused cannot be read and considered by the appellate court in a criminal appeal arising out of another separate trial conducted against another accused, though for the commission of same offence.
||CA Nos. 2289-2293/2021
|| Northern Operating Systems Pvt. Ltd.
||CGST Bengaluru East
|| The secondment of employees, who continue to be on the payroll of the foreign entity, to the Indian Company is taxable service under manpower supply.
|| CA No. 1390/2022
||Mohit Minerals Pvt. Ltd.
|| CGST Surat
|| The import of goods under a CIF contract is a composite supply on which importer is liable to pay IGST. Separate IGST under reverse charge on supply of “Ocean Freight” services by the shipping lines to the foreign exporter of goods is not payable by the importer.
|| CA Nos. 2995-2996/2022
|| Willowood Chemicals Pvt. Ltd.
|| Customs Ahmedabad
|| Interest under principal provision of Section 56 of the CGST Act, 2017 on delayed refunds is payable at 6% and not at 9% which is attracted only if the matter is covered by the proviso to Section 56 of the CGST Act, 2017.
|| CA No. 1482/2018
|| Krishi Upaj Mandi Samiti, New Mandi Yard, Alwar
|| CGST Alwar
||Market Committees located in various parts of Rajasthan, were not exempted from payment of Service Tax on renting/leasing of land/shops prior to 01/07/2012. An exemption notification should be strictly construed.
|| SLP(CRL.) NO. 5703/2021
|| Bharat Choudhary
|| DRI Chennai Zonal Unit
|| Since no psychotropic substance was found in possession of the accused, merely on the basis of statement made by other accused under Section 67 of NDPS Act held to be inadmissible, and bail has been granted.
|| SLP(C) No. 8654/2020
|| Bharti Airtel Ltd.
|| CGST Delhi South
|| For rectification of GSTR-3B returns, restrictions imposed under Section 39(9) of CGST Act, 2017 and Para 4 of Circular No. 26/26/2017 – GST dated 29/12/2017 are upheld.
|| CA No. 5644-5645/2021
|| Ballarpur Industries Ltd.
|| Customs Pune
|| Anti-dumping duty on Styrene Butadiene Rubber (SBR) misdeclared by the importer may be imposed even though classification has not been challenged in the Show Cause Notice.
|| CA No. 4810/2021
|| VKC Footsteps India Pvt. Ltd.
|| CGST Surat
|| In case of inverted tax structure, refund of un-utilized ITC of input services is not admissible.
|| CA No. 2217 - 2218/2021
|| Raj Grow Impex LLP & Ors.
|| Chennai Customs
|| Peas and Pulses imported in excess of quantity restriction were not just restricted goods but were prohibited Goods and liable toabsolute confiscation. Allowed to be re-exported on payment of redemption fine.
|| CA No. 1827/2018
|| Canon India Private Limited
|| Delhi Customs
|| DRI had no authority to issue Show Cause Notice under Section 28(4) of the Custom Act, 1962. (Review filed)
|| CA No. 37/2009
|| Westinghouse Saxby Farmer Ltd
|| C Ex, Kolkata
|| Relays which are used as part of the Railway Signaling System are classified under chapter heading 8608 of the Central Excise Tariff Act. (Review being filed)
|| WP(C) No. 961/2018
|| Skill Lotto Solutions Pvt. Ltd
|| CGST, Gurugram
|| i) Inclusion of actionable claim (in this case, Lottery) in definition of goods as given in Section 2(52) of Central Goods
and Services Tax Act, 2017 is upheld.
(ii) Exclusion of lottery, betting and gambling from Item No.6
Schedule III of Central Goods and Services Tax Act, 2017 and
taxing them upheld as the same is not violative of Article 14 of
the Constitution of India.
(iii) For determining the taxable value for levy of GST, prize
money is not to be excluded from the face value of lottery
|| Crl. Appeal No. 801/2020
|| Venkateshan Balasubramaniyan
|| DRI, Bangalore
|| Held that Cancellation of Bail under NDPS Act, 1985 is permissible under Section 439(2) of Cr PC, 1973.
|| Crl. Appeal No. 699/2020
|| M Ravindran
|| DRI, Chennai
|| The accused has right to get Default Bail under Sections 167(2) of Cr PC, 1973 read with Section 36 A (4) of NDPS Act, 1985, upon completion of 180 days if investigations are not complete.
|| Crl. Appeal No. 1375-76/2013
|| Asian Resurfacing of Road Agency Private Limited
|| Any Stay granted in any civil or criminal proceeding, will lapse automatically after 6 months, if not extended by a speaking order.
|| Crl. Appeal No. 152/2013 & 13 Tagged matters
|| Toofan Singh & Ors
|| DRI, Calicut
|| Held that the officers who are invested with powers under section 53 of the NDPS Act (eg. CE, Customs, NCB, Revenue Intelligence officers) are "police officers" within the meaning of section 25 of the Evidence Act, as a result of which any
confessional statement recorded by them u/s 67 of the NDPS
Act cannot be taken into account in order to convict an accused
under the NDPS Act.
|| CA No. 3249/2020 & 30 Tagged matters
|| G S Chatta Rice Mills
|| Customs, Amritsar
|| Held that the rate of duty is applicable at the time and on the date of the presentation of the Bills of Entry and any subsequent issue of Notification, even on the same day, changing the rate of duty will not be applicable
||CA No. 7157/2008
|| L R Brothers Inda Flora Ltd
||C Ex, Meerut
|| Held that the benefits of Exemption Notification No. 126/94-Cus, as amended by Notification No. 56/01-Cus dt. 18/5/2015 on imported inputs used in the manufacture of goods sold in
DTA by a 100% EOU without payment of CE/Customs Duty,
will not be available to the 100% EOU Unit.
|| CA No. 7240-7248/2009 & 6 Tagged matters
|| Cera Boards & Doors Ltd. Kannur and Ors
|| CGST, Calicut
||Defined the scope and applicability of Section 4 of Central Excise Act, 1944 and Central Excise Valuation (Determination of Price of Excisable Goods) Rules, 2000, before and after
|| TP(C) No. 496-509/2020
|| Agricas LLP
|| Customs, Kandla/Delhi Mumbai
|| Upheld the Notifications dated 29th March 2019 and the related Trade Notices issued by DGFT which had imposed quantitative restrictions on the import of Peas.
|| CA No. 2633/2020
|| Adani Gas
|| Gas collection charges for supply of pipelines and measuring
equipment to the customers was subject to Service Tax under
Section 65( 105)(zzzzj) of the Finance Act, 1994 as supply of
tangible goods service.
|| Diary No.
With 3 Tagged
|| Mukesh Singh
|| Held that where the informant himself is the investigator, that
by itself cannot be said to have vitiated the investigation on the
grounds of bias; the question of bias or prejudice would depend
upon the facts and circumstances of each case.
|| CA No. 302-303 /2009
|| Uni Products India Ltd
|| CGST, Delhi
|| Held that classification of "car matting" would come within Chapter 57 of the Central Excise Tariff Act, 1985 under heading
"Carpets and Other Textile Floor Coverings" and not under
Chapter 87, which covers "parts and accessories of Motor
|| CA No. 2256-
|| VVF Ltd
|| CGST, Delhi
|| Upheld Notification No. 16/2008 dated 27/03/2008 which had
curtailed the benefits of earlier CE Exemption Notification No.
39/2001-CE dated 31/07/2001, on the grounds that curtailing
of benefits midway is not hit by the doctrine of promissory
|| Crl. Appeal
|| Hira Singh & Anr
|| (i) Held that in case of seizure of mixture of Narcotic Drugs or
Psychotropic Substances with one or more neutral substance(s),
the quantity of neutral substance(s) is not to be excluded and to
be taken into consideration along with actual content by weight
of the offending drug, while determining the "small or
commercial quantity'' of the Narcotic Drugs or Psychotropic
(ii) upheld the Notification No.S.O.2942(E) dated 18/11/2009
and Notification S.O 1055(E) dated 19/10/2001 issued under
the ND PS Act.
|| CA No.
|| The provisions of Section 9 (1) (e) of the Customs Valuation
(Determination of Price of Imported Goods) Rules, 1988 cannot
be invoked to add value of post impost activities, namely, basic
design and engineering fee.
|| WP(Crl.) No.
|| Ankit Ashok Jalan
|| In COFEPOSA cases, even if matter is being considered by the
Advisory Board, the detaining authority was obliged to consider
the representation of detenues without waiting for the opinion of
the Central Advisory Board.
|| CA No.
|| Associated Container Terminals
|| Customs, ICD
||In case of goods sold by auction from bonded warehouse the
custom duty is to be calculated on the auction sale price and
not as per the duty payable on the date of deemed expiration of
permitted period of warehouse
|| CA Nos. 848-
|| Universal Ferro & Allied Chemicals Ltd
|| Under para 9.9 (b) of Exim Policy, 1997-2002, an EOU was
entitled to carry a job work on behalf of another unit in DTA.
|| CA No. 10636/2010 With 3 tagged matters
||Nola Ram Duli Chand Mills
|| Customs, Kandla/Mundra
|| The Circular dated 21/1/2009 issued by DGFT is valid which classified that exports by 100% EOU were not entitled to duty credit entitlements under FMS, FPS and VKGUY Schemes of the Foreign Trade Policy, 2004-2009.
|| CA No. 593-94/2020
|| Granules India Ltd
|| ICD, Hyderabad
|| Even after issue of amending notification no.183/ 1993 dated 25.11.1993, goods imported were duty free 1n V1eW of
clarificatory notification no.105/1994 dated 18.03.1994.