Indirect Taxes
Gujarat HC Upholds Interest Liability on Outstanding Excise Duty; Rejects Firm’s Plea to Offset CENVAT Credit
The Gujarat High Court has dismissed a tax appeal filed by Jashwantlal Kantilal (Ankleshwar) Pvt. Ltd., now operating as Spherehot WA, upholding the levy of interest on delayed payment...
Indirect Taxes
Customs Commissioner Not Empowered To Reassess Differential Duty On Imports Warehoused, Cleared From Refineries Outside His Territorial Control: Gujarat HC
The Gujarat High Court has dismissed the department’s appeal against Indian Oil Corporation Ltd (IOCL), holding that the Commissioner of Customs (Preventive), Jamnagar, had...
Indirect Taxes
Reversal of Cenvat Credit Equals Non-Availment for Excise Exemption under Notification 30/2004-CE: Gujarat High Court
The Gujarat High Court has held that reversal of Cenvat credit by a manufacturer before clearance of goods is equivalent to non-availment of credit,...
Indirect Taxes
Bengaluru Customs Seizes 5 Kg of Hydroponic Ganja from Passenger Arriving from Bangkok
The Air Intelligence Unit (AIU) of Bengaluru Customs intercepted a passenger arriving from Bangkok on October 22, 2025, and seized approximately 5 kilograms of...
Indirect Taxes
Reliance Voluntarily Paid Pre-SCN Duty-Payment: Gujarat HC Quashes SCN
The Gujarat High Court has quashed the show cause notice on Reliance’s EOU for LPG cleared to DTA citing voluntary pre-SCN duty-payment.
The Bench of...
Indirect Taxes
CESTAT Can’t Reject Rectification Plea After Granting Liberty: Gujarat High Court
The Gujarat High Court has held that once the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) granted the liberty to an appellant to...
Indirect Taxes
Gujarat HC Upholds Rs. 10 Lakh Customs Penalty on Doctor Convicted In Mandrax Export Case
The Gujarat High Court has upheld the Rs. 10 lakh penalty against Dr. Bipin Shantilal Panchal, a medical professional convicted in a major narcotics...
Indirect Taxes
Gujarat High Court Upholds Customs Penalty Despite Acquittal in NDPS Case
The Gujarat High Court has upheld the imposition of penalties under the Customs Act, 1962, against two individuals who were earlier acquitted in a...
Indirect Taxes
Moisture-Based Revaluation Invalid; Orders Refund Recalculation in Iron Ore Export Case: CESTAT
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Hyderabad Bench, held that Customs authorities cannot revalue exports based on moisture content variations when...
Indirect Taxes
Marketing Support Services Qualify as Export: CESTAT Allows Dell India’s Appeal
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Bangalore has allowed Dell India Pvt. Ltd.’s appeal on merits, holding that marketing and support...
Indirect Taxes
No Service Tax Demand on Construction Services Provided to Educational and Govt. Institutions: CESTAT
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Allahabad Bench, has set aside a major portion of the service tax demand raised against...