Category - Latest Judgments

The Amendment Notification No. 10/2004 dated 02.06.2004 has been held to be bad in law by the High Court. The submission of the respondent herein was that in any case, the said notification would apply prospectively. It is...

Courts, Tribunals and Judiciary — Judicial discipline and comity — Direction to the High Court to hear the appeal on merits without reference to the period of limitation — However, High Court disposed of the appeals without going...

The Tribunal in its impugned judgment has returned a finding that repacking of lubricating oil into smaller pack would not amount to manufacture under the old provision and the position changed only after insertion of note w.e.f...

Essential Commodities and Services — L.P.G. Distributorship — Grant of — Appellant as the grantor can lay down guidelines and parameters on the basis of which application(s) for grant of distributorship is to be considered — So...

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...