duty Archives | SCC Times

[Section 129-E, Customs Act] | Tribunal has discretion to dispense obligation to deposit duty/interest or penalty in cases of undue hardships: Delhi High Court

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.

Case Briefs High Courts

Drawback benefits available on gold exports despite non-payment of basic custom duty, if additional duty is paid during import: Delhi High Court

“Once the petitioner had paid the duties as contemplated under Section 3 of the Tariff Act, 1975, it could not be possibly contended that the goods were imported ‘duty free’.”

Cases Reported Never Reported Judgments

Never Reported Judgment | Practice of merely agreeing with lower courts is not satisfactory; Appellate court should give clear indication of evidence it relies on [(1952) 1 SCC 432]

This report covers the Supreme Court's Never Reported Judgment dating back to the year 1952 on duty of appellate court under Criminal Procedure Code, 1898.

Case Briefs High Courts

Calcutta High Court | Chairman of District Primary School Council does not have the authority or jurisdiction to issue transfer order

Calcutta High Court: The Division Bench of Subrata Talukdar and Krishna Rao, JJ. has allowed an appeal filed against the

Case Briefs High Courts

[Stray Dog Menace] Allahabad High Court asks Nagar Nigam to reply why compensation of Rs.10 lakhs may not be awarded to the family of the deceased

Allahabad High Court issues notice to Nagar Nigam on compensation to family after stray dog menace leaves one child dead and other seriously injured

Case Briefs Tribunals/Commissions/Regulatory Bodies

Does empty packaging drums of cenvatable input attract payment of excise duty or cenvat credit? CESTAT answers

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): While dealing with an issue relating to payment of 6% on empty packaging drums

Case Briefs High Courts

Can writ under Art. 226 of Constitution be enforced if any duty or obligation falling upon a public servant out of a contract entered into by him as such public servant? Orissa HC discusses

Orissa High Court: A Division Bench of S. Muralidhar CJ. and B. P Routray J. dismissed the petition on grounds discussed below.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT | No intention to evade duty, penalty set aside; Tribunal partly allows appeal

Customs, Excise and Services Tax Appellate Tribunal (CESTAT): Ramesh Nair (Judicial Member) partly allowed an appeal where the issue was whether the

Case Briefs Tribunals/Commissions/Regulatory Bodies

Packing and affixing brand names amount to manufacturing; appellants held liable to pay duty

Customs Excise & Service Tax Appellate Tribunal (CESTAT): This appeal was filed before V. Padmanabhan, Member (Technical) against the decision of Commissioner

Case Briefs Supreme Court

Army personnel duty bound to serve wherever they are ordered to; petition assailing transfer to operational units dimissed: SC

Supreme Court: The Bench comprising of R.F. Nariman and Indu Malhotra, JJ. dismissed writ petitions filed by army personnel — Major, Lieutenant,

Case Briefs Tribunals/Commissions/Regulatory Bodies

PIO required to show application of mind in information supplied and not mechanically forward information provided by subordinates

Central Information Commission (CIC): The CIC recently directed Public Information Officers to abstain from forwarding information received from their subordinates to the RTI

Case Briefs High Courts

S. 111(m) of Customs Act can only be invoked if goods do not correspond in respect of value or any other particular with the Entry made under the Act

Madras High Court: The Court recently addressed a writ petition filed under Article 226 of the Constitution wherein the petitioners asked for