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Supreme Court Upholds Customs Authorities in Classification Dispute Over Imported Goods as High Speed Diesel. Goods Classified as Prohibited High Speed Diesel Under Customs Tariff Act, 1975, Leading to Confiscation and Penalties Under Customs Act, 1962.

The dispute centered on the classification of imported goods by three appellant companies, who declared them as Base Oil under Chapter Heading 2710196...

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Supreme Court upheld High Court’s ruling that service tax on lottery distributors is unconstitutional under Entry 62, List II of the Constitution of India.

Constitution of India, 1950 – Article 246, Article 248, Entry 62 List II – Finance Act, 1994 – Lotteries (Regulation) Act, 1998 – The Supreme ...

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CENVAT Credit on Exempted Goods Upheld by Bombay High Court. Factual findings and reliance on precedents render Revenue’s appeal untenable.

Commissioner of CGST & Central Excise, Daman Commissionerate v. Huhtamaki PPL Ltd.Central Excise – CENVAT Credit on exempted goods – Whether c...

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Rejection of SVLDRS Application Quashed: High Court Orders Re-calculation and Acceptance of Declaration. Bombay High Court sets aside the rejection of SVLDR Scheme application, emphasizing eligibility and recalibration of duty liability.

Nature of Petition (Para 3): Petition under Article 226 of the Constitution challenging rejection of SVLDR Scheme declarations due to alleged non-qua...

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"High Court Allows SVLDR Scheme Benefit Despite Higher Tax Quantification Declared Out of Abundant Caution" "Admitted Tax Liability Before Cut-Off Date Upholds Eligibility for Settlement Scheme, Emphasizing the Objective of Reducing Litigation"

This petition raises the issue of eligibility under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 (SVLDRS) in cases where tax liability w...

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Bombay High Court Dismisses Customs Appeal in Second-Hand Vehicle Import Case. Court Upholds CESTAT's Ruling, Finds No Legal Violation in Import of Toyota Van.

The Bombay High Court, in this case, addressed an appeal by the Commissioner of Customs regarding the import of a second-hand motor vehicle. The vehic...

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Court Upholds Eligibility for Tax Dispute Resolution Scheme for Eka Academy Pvt. Ltd. Service tax dues quantified before cutoff date qualifies Eka Academy for SVLDRS benefits.

The case revolves around the eligibility of Eka Academy Private Limited to avail benefits under the Sabka Vishwas (Legacy Dispute Resolution) Scheme, ...

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Supreme Court Dismisses Appeals on Chewing Tobacco Packaging Valuation Under Central Excise Act. The Court affirms that HDPE bags sold by the respondent-assessee qualify as wholesale packages, exempting them from retail sale valuation under Section 4A of the Excise Act.

The appeals challenge the judgment dated 7th November 2008 by the Customs, Excise, and Service Tax Appellate Tribunal, addressing whether the goods so...