Category - Latest Judgments

Excise — Excise duty — Classification of goods — Goods in question are meant for specific purpose viz. in the motor vehicles that too for specific model of the motor vehicles as its parts — Question whether the goods are...

Excise — Excise duty — Cellular telephones were imported by the assesses — Valuation of — Assessees had sought to clear the goods by classifying them under Custom Tariff Heading 8525.20.17 — Along with the cellular phones, the...

These appeals are directed against the judgment and order dated 19th November, 2008 passed by the High Court of Karnataka at Bengalore in Criminal Appeal Nos. 790, 829 and 1408 of 2007. Criminal Appeal Nos. 790 of 2007 and 829 of...

These appeals are directed against a judgment and order dated 23rd December, 2010 passed by the Division Bench of the High Court of Karnataka at Bangalore in ITA Nos. 69-70 of 2001.

This application has been filed under Section 11(6) of the Arbitration and Conciliation Act, 1996 (hereinafter referred to as the “Arbitration Act”) for appointment of an arbitrator to go into the disputes and differences that...

This petition is directed against the judgment and sentence dated 6th September, 2013 passed by the High Court of Kerala in Crl. Rev. Pet. No. 823 of 2012.

Excise — Central Excise — Central Excise Act, 1944 — By allowing the appeal the appellate authority rejected the contention of the revenue that the yarn in question was manufactured out of fibres — Appeal — Held, the appellate...

This Bench is constituted only for the purpose of deciding the applications filed by the Union of India seeking certain clarification/modification in the orders passed by a Bench of three learned Judges of this Court dated 11.08...

The question that arises for consideration in the present appeals is as to whether the amount collected by the respondent assessee @ 1% on the invoice value, as incentive, is includible in the value of goods on payment of central...

We have heard Mr. Kapil Sibal and Mr. Jayant Bhushan, learned senior counsel along with Mr. Presenjit Keswani and Mr. Satyajit Saha, learned counsel appearing for the petitioners and Mr. Tushar Mehta, learned Additional Solicitor...