SL CoA | Correct Harmonized Code for ‘Pringles’ to get it cleared from customs? Court discusses in detail
Court of Appeal of the Democratic Socialist Republic of Sri Lanka: The Division Bench of M. T. Mohammed Laffar and S. U.
Customs
CESTAT | Can refund of the IGST paid on the imported goods be demanded when there is no intention to take release of goods? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Sulekha Beevi C.S. (Judicial Member) allowed an appeal brief facts of which were that
CESTAT | Whether the supplementary invoices relate to the date of original clearance or the date on which the supplementary invoice was raised? Tribunal answers
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Coram of Dilip Gupta (President) and P.V. Subba Rao (Technical Member) partly allowed
CESTAT | If two reasonable constructions of a taxing provision are possible, that construction which favours the assessee must be adopted; Appeal allowed
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): P. Dinesha (Judicial Member) allowed an appeal which was filed with the point of
CESTAT | Recourse to revocation should be taken in extreme circumstances only and not in respect of violations for which there are other provisions to deal with them; Tribunal partly allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): The Division Coram of Sulekha Beevi C.S. (Judicial Member) and P. Anjani Kumar (Technical
CESTAT | Principle of unjust enrichment wrongly invoked by the Commissioner in case of provisional assessment; Court allows appeal
Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Rachna Gupta (Judicial Member) allowed an appeal which was filed against the order of
Ministry of Finance rescinds customs tariff duty relaxation for oil products
The Ministry of Finance has issued a notification dated September 10, 2021 which rescinds the previous notification dated June 29, 2021, which
Cal HC | When can S. 29(2) of Hindu Marriage Act come to rescue of parties seeking to prove divorce on basis of custom? Read the case of a second ‘wife’ denied widow pension
Calcutta High Court: Sabyasachi Bhattacharyya, J., expressed that: Where a conflict arises between individual conscience of the concerned Judge and judicial conscience,
All HC | “Cruel, unethical to force present generation to follow 150 yrs old customs, traditions which violate fundamental rights”: HC rules Publication of Notice of Intended Marriage under Special Marriage Act shall not be mandatory
“The society has an ever-changing phenomenon. It keeps changing with time as per its new needs, expectation and other changing aspects. The very purpose of law is to serve society as per its requirements; therefore, the law also keeps evolving with the changes in society.”
SC upholds Travancore royal family’s right in administration of Sree Padmanabhaswamy Temple in Kerala [Full Report]
Supreme Court: The bench of UU Lalit and Indu Malhotra, JJ has upheld the rights of the Travancore royal family in the
CoA SL | Petitioner bound by admission of guilt made by counsel; held, permissible to withdraw admissions on questions of law but not on fact
Court of Appeal of Sri Lanka: Janak De Silva and Bandula Karunarathna, JJ. entertained a writ petition where gold pieces were confiscated