Customs Archives | Page 2 of 2

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Case Briefs Tribunals/Commissions/Regulatory Bodies

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

Legislation Updates Notifications

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

Case Briefs High Courts

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,

Case Briefs High Courts

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.”

Case Briefs Supreme Court

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

Case Briefs Foreign Courts

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