Category - Latest Judgments

The respondent is the manufacturer of Hydraulic Control Lever Assembly and other assembly. These items are supplied by the respondent to Bharat Earth Movers Ltd. “free of cost”. The question is whether an excise duty is...

Customs — Customs duty — Assessee had cleared ‘rejects’ of all wool fabrics and polywool fabrics into DTA without payment of appropriate duties of ‘surcharge’, ‘Special Additional Customs Duty’ and ‘Countervailing duty’ (CVT) —...

Issue notice in the application for condonation of delay as well as on special leave petitions.

Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7 and 13(2) — Illegal gratification — Conviction — Sentence — Quantum of — Incident is of the year 1992 — Appellant accused...

The issue is as to whether the value of condenser imported by the respondent is $4 per pipe as declared by the respondent-assessee or it is to be taken at $45.6 per piece which was declared by the Revenue. The Tribunal has...

The respondent-assessee had imported components of Tractors from M/s. Same Duetz Farh, Italy and filed Bill of Entry stating the price at which the goods were imported and seeking to pay the customs duty thereon. The Customs...

Labour Law — Reinstatement/Back wages — Employee, a chowkidar on daily-wage basis, for some reasons was discontinued in the year 1994 — Employee approached the competent authorities under the Industrial Disputes Act, 1947, after...

Customs — Custom duty — Respondents herein are the manufacturer of proximity sensors, float switches, digital input switches, etc. — Issue is as to whether these products are classifiable under Heading 85.36 or 90.31 of the...

Essential Commodities and Services — Sale of essential commodity at higher price — Offence of — Conviction — Appreciation of evidence — Allegation that rate and stock had not been exhibited on the board hanging in the shop, 77.89...

Public Accountability, Vigilance and Prevention of Corruption — Prevention of Corruption Act, 1988 — Ss. 7, 13(1)(d) r/w 13(2) — Illegal gratification — Conviction — Appreciation of evidence — Appellants 1 and 2, working as Sub...