Indirect Taxes

No Revision of Penalty After Tax Amnesty Immunity: Rajasthan High Court 

The Rajasthan High Court has dismissed an income tax appeal filed by the department, holding that once an assessee is granted immunity under the...

Customs to Decide Export Amendment Plea Before Proceeding With Penalty Action: Calcutta High Court 

The Calcutta High Court has intervened in a long-pending dispute between a tea exporter and customs authorities, holding that punitive proceedings should not move...

Delhi HC Defers Glass Industry Challenge to Soda Ash Anti-Dumping Probe

The Delhi High Court has declined to examine a writ petition filed by an association of glass manufacturers challenging the final findings of the...

Continued Restraint On Foreign Travel Amid Customs Drawback Probe Is Illegal: Bombay HC Quashes Look Out Circulars

The Bombay High Court has quashed Look Out Circulars (LOCs) issued in 2022 against two company directors in connection with an alleged duty drawback...

CENVAT Credit Can’t Be Denied on Retention of Detention Amounts: CESTAT 

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has ruled that retention of a small percentage of payment as a detention...

Importer Not Liable for Co-Loaded Consignments: CESTAT Quashes Rs. 10 Lakh Penalties in IEC Misuse Case

The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), New Delhi, has set aside penalties of Rs. 10 lakh each imposed on the importer...

Dept. Can’t Compel Assessee To Pay 10% Value Of Exempted Goods Under R. 6(3) Of CENVAT Credit Rules, 2004: CESTAT

The Delhi Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has set aside an excise duty demand exceeding Rs. 1.21 crore, holding...

Customs Bust 3,101 Exotic Turtles Smuggling Attempt at Madurai Airport

In a major crackdown on wildlife trafficking, Customs officials at Madurai International Airport intercepted a female passenger attempting to smuggle thousands of exotic wildlife...

Gauhati HC Refuses To Stay on Assam VAT Circular for IMFL On-Shop Owners, Allows Licence Renewal on Current Compliance

The Gauhati High Court has declined to grant a blanket interim stay on a circular issued by the Assam Finance (Taxation) Department directing IMFL...

17 Phones, 500g Gold Hidden in Infant’s Stroller: Delhi HC Dismisses Contempt Petition Against Customs Dept., Imposes Rs. 10k Costs On Smuggler

The Delhi High Court has recalled its earlier order granting partial relief to a US citizen whose goods were detained by the Customs Department...

Delhi HC Directs Re-assessment of Bills of Entry to Enable Refund of Excess Infrastructure Cess on Electric Golf Carts

The Delhi High Court has directed the customs department to re-assess bills of entry relating to the import of electrically operated golf carts, holding...

Delhi HC Dismisses Writs Challenging DRI Jurisdiction, Clears Way for Customs Adjudication

The Delhi High Court has dismissed two connected writ petitions challenging show cause notices and adjudication orders issued under the Customs Act, holding that...

CESTAT Quashes Licence Revocation After Finding No Proof Of CBLR Violations By Customs Broker

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), New Delhi, has overturned the order revoking a Customs Broker (CB) licence after holding that...

Appeal Not Maintainable Under CBIC Threshold as Rule 8(3A)’s Validity Already Struck Down: Jharkhand HC

The Jharkhand High Court has dismissed the tax appeal filed by the Commissioner of Central GST & Central Excise, Jamshedpur, after holding that the...

Karnataka HC Quashes Service Tax Demands on Steamer Agents for Ocean Freight From 22 Jan To 30 June 2017

The Karnataka High Court has delivered a major relief to the shipping and logistics sector by quashing service tax demands raised on the Mangalore...

Delhi HC Disposes of Petition Challenging DRI’s Jurisdiction in Customs Case After Supreme Court’s Canon India Ruling

The Delhi High Court has disposed of a writ petition challenging the jurisdiction of the Directorate of Revenue Intelligence (DRI) in issuing a seizure...

Delhi HC Reduces Customs Penalty in Case Involving Mis-Declaration of Broadcasting Equipment Imports

The Delhi High Court has substantially reduced the penalty imposed in a case involving the import of high-value broadcasting equipment meant for IPL and...

Delhi HC Imposes Rs. 5K Cost On Customs for ‘Misplaced’ Seizure, Orders Release of 21g Gold Ring

The Delhi High Court while imposing the cost of Rs. 5,000 on the customs department, criticised the Department for detaining a woman’s 21-gram gold...

GST Transition Rule Cannot Override Service Tax Limitation: CESTAT Rejects Mahindra Holidays’ Refund Appeals

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai has upheld the denial of multiple refund claims filed by Mahindra Holidays & Resorts...

Service Tax Can’t Be Demanded Again When Already Paid Under Wrong Category: CESTAT

The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai has held that service tax already deposited— even if paid under an incorrect classification...

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