Delhi High Court
Case BriefsHigh Courts

Section 129-E of Customs Act, 1962 makes it obligatory to deposit the duty/penalty pending the appeal and if a party does not comply either with the main Section or with any order that might be passed under the proviso, the Appellate Authority is fully competent to reject the appeal for non-compliance.

CESTAT
Case BriefsTribunals/Commissions/Regulatory Bodies

“With coming into force of interest provisions, the revenue neutrality concept has undergone a change, so as to consider duty neutrality different from revenue (Duty+interest) neutrality. Latter at time may not exist, even if former is present.”

delhi high court
Case BriefsHigh Courts

“The Court failed to appreciate as to how the position, where not only does the respondent had the power to unilaterally appoint two out of the three arbitrators and compelled the petitioner to choose one of the panels of five arbitrators can be said to meet the test of ‘counter balancing’.”

delhi high court
Case BriefsHigh Courts

“Nurses working in hospitals provide a very valuable humanitarian service. It will be a travesty of justice if such people are denied adequate compensation for their services as they were entitled to.”

cestat
Case BriefsTribunals/Commissions/Regulatory Bodies

“After the insertion of Section 65B (54) in the Finance Act 1994, from 01-07-2012 onwards, the definition of ‘works contract’ was expanded to include repair and maintenance services of movable properties. Hence, the composite contracts for repair and maintenance of motor vehicles are leviable to service tax from said date.”

Delhi High Court
Case BriefsHigh Courts

The Delhi High Court Delhi dismissed plea for constituting independent tribunal or committee to oversee enforcement of the Foreign Contribution (Regulation) Act, 2010 (FCRA) and held that mere apprehension that the Act was capable of being misused was no ground to create an independent body to oversee the functioning of the FCRA.