Supreme Court
Cannon Judgement | Whether DRI Empowered To Recover Customs Duty On Imported Goods? Supreme Court To Hear Dept.’s Review Petition
Case Title: Commissioner Of Customs V/S M/S Canon India Private Limited
Case No.: R.P.(C) No.400/2021 in C.A. No.1827/2018
Today the Supreme Court will preside over the review petition filed by the customs commissioner against the Canon India Pvt. Ltd. vs Commissioner, Goods And Service Tax in which it was held that officers of the Directorate of Revenue Intelligence (DRI) do not have powers under the Customs Act ,1962.
BREAKING | Excise Policy: Supreme Court Judges Differed On CBI’s Action, But Grants Bail To Arvind Kejriwal
Case Title: Arvind Kejriwal V/S Central Bureau Of Investigation
Case No.: Special Leave to Appeal (Crl.) No(s).11023/2024
The Supreme Court granted bail to Delhi Chief Minister Arvind Kejriwal in the excise policy case.
Excise Policy Case | Belated Arrest Of Arvind Kejriwal By CBI Is Unjustified, Remarks Supreme Court Judge, Justice Ujjal Bhuyan: Know Key Observations
Case Title: Arvind Kejriwal V/S Central Bureau Of Investigation
Case No.: Special Leave to Appeal (Crl.) No(s).11023/2024
The Supreme Court has granted bail to the Delhi Chief Minister and Aam Aadmi Party Leader, Arvind Kejariwal who was arrested by Central Board of Investigation (CBI) for the alleged offence irregularities, falsification, undue advantage, and a conspiracy among the persons holding positions of responsibility within the Government of National Capital Territory of Delhi (GNCTD), in framing and implementing the Excise Policy for the year 2021-2022.
Delhi High Court
Customs Duty Drawback Against Shipping Bills Can’t Be Recovered From Legal Heirs Of Deceased Exporter: Delhi High Court
Case Title: Sangeeta Goyal Versus Commissioner Of Customs (Exports)
Case No.: W.P.(C) 13025/2019 & CM APPL. 53138/2019
The Delhi High Court has held that the customs duty drawback against shipping bills cannot be recovered from legal heirs of the deceased proprietor, who was the exporter.
Non-Grant Of Interest On Delayed Disbursal Of Refund; Delhi High Court Imposes Rs. 1 Lakh Cost On Customs Dept.
Case Title: Telecare Network (India) Pvt. Ltd. Versus Union Of India
Case No.: W.P.(C) 13906/2018 & CM APPL. 11931/2024
The Delhi High Court has imposed the cost of Rs. 1 Lakh on the customs department for non-grant of interest on delayed disbursal of refund.
PMLA | Excise Policy Scheme Scam Case Dependent On Documentary Evidence Already Seized; Delhi High Court Grants Bail To AAP Volunteer Chanpreet Singh Rayat
Case title: Chanpreet Singh Rayat V/S Enforcement Directorate
Citation: Bail Appln. 2095/2024
The Delhi High Court has granted bail to AAP Volunteer Chanpreet Singh Rayat who was allegedly involved in the Excise Policy Scheme scam citing dependency of case on documentary evidence already seized.
PMLA | Excise Policy Case: Delhi High Court Grants Bail To Hyderabad Businessman Arun Ramchandran Pillai
Case Title: Arun Ramchandran Pillai Versus ED
Case No.: BAIL APPLN. 3322/2023 & CRL.M.As. 712/2024, 635/2024, 838/2024, 1358/2024
The Delhi High Court has granted bail to the Hyderabad Businessman, Arun Ramchandran Pillai who was allegedly involved in the conspiracy for cartel formation and has played an active role in Policy formation and also participated in conspiracy of kickbacks, payments of the same and its recoupment. Detailed transactions have been recorded in the ED case about the handling of the proceeds of crime by the Applicant.
No Service Tax Payable On Customs Duty, BAF & CAF Charges, Ocean Freight, Air Freight Reimbursed By Client: Delhi High Court
Case Title: Principal Commissioner CGST Delhi South Versus M/S Haiko Logistics Pvt India
Case No.: SERTA 13/2024
The Delhi High Court has held that no service tax payable on customs duty, Bunker Adjustment Factor (BAF) and Currency Adjustment Factor (CAF) charges, ocean freight, air freight reimbursed by client.
Prescription Of Onerous Conditions For Provisional Release Of Goods By Customs Dept. Is Not Sustainable: Delhi High Court
Case Title: M/S Ausil Corporation Pvt. Ltd Versus Union Of India
Case No.: W.P.(C) 10943/2024 & CM APPL. 45063/2024
The Delhi High Court has held that the prescription of onerous conditions for provisional release would not be sustainable in law.
Bombay High Court
Right Of Tax Litigants To Choose Forum Doesn’t Amount To Forum Shopping: Bombay High Court
Case Title: Volvo Group India Pvt Ltd. Versus UOI
Case No.: Writ Petition No.2837 Of 2021
The Bombay High Court has held that the aggrieved tax litigants have right to choose forum, does not amount to forum shopping.
Bombay High Court Quashes DRI Notice Sought To Be Adjudicated After 8 Years
Case Title: Bhushan Vora Versus The Union of India
Case No.: Writ Petition No.389 Of 2023
The Bombay High Court has quashed the notice issued by the Directorate of Revenue Intelligence (DRI) which was sought to be adjudicated after 8 years.
Punjab & Haryana High Court
Penalty Provision Under VAT Act Can’t Be Invoked At The Stage Of Road Side Checking: Punjab & Haryana High Court
Case Title: M/s Simran Medical Agencies Versus The Union Territory of Chandigarh and another
Case No.: VATAP No. 61 of 2014 (O&M)
The Punjab and Haryana High court has held that penalty provision under Punjab Value Added Tax Act (VAT) cannot be invoked at the stage of road side checking.
Kerala High Court
VAT | Kerala High Court Upholds Addition On Freight Charges Separately Specified As Deduction In Invoices To Taxable Turnover
Case Title: M/S J.K. Cement Ltd. Versus State Of Kerala
Case No.: OT. Rev No.38 Of 2018
The Kerala High Court has upheld the addition of freight charges separately specified as deduction in invoices to taxable turnover.
Madhya Pradesh High Court
Gold Smuggling | Madhya Pradesh High Court Refuses To Grant Anticipatory Bail
Case Title: Madhur Garg @ Madhur Agrawal @ Madhur Bhaiya Versus Superintendent Of Customs
Case No.: Misc. Criminal Case No. 35700 Of 2024
The bench of Justice Prem Narayan Singh has observed that the applicant cannot be given the benefit of anticipatory bail because he did not join the investigation in spite of repeated summons issued to him. The applicant also has a criminal history of the same nature.
Read More: Indirect Tax Quick Weekly Flashback: 1 To 7 September, 2024
