import Archives | SCC Times

Tripura High Court| Court can neither direct Central Government to make amendments in Wildlife Act, 1972 to include exotic species nor can direct to change classification of such bailable offence to non-bailable offence

Tripura High Court: In a public interest litigation seeking issuance of show cause to the respondents as to why a writ of

Case Briefs Tribunals/Commissions/Regulatory Bodies

When does a vessel support service qualify as ‘Export of Services’? AAR explains

Tamil Nadu Authority for Advance Ruling: T.G. Venkatesh, Additional Commissioner, and K. Latha, Joint Commissioner held that concerning vessel support services provided

Case Briefs High Courts

Import without custom duty, lower Court issued summons order, but Delhi HC sets aside: Read 5 reasons why impugned order was bad in law

Delhi High Court: Chandra Dhari Singh, J., while setting aside the order of lower Court in a case concerning Customs Act, laid

Experts Corner Tarun Jain (Tax Practitioner)

To Appeal or Not to Appeal? Curious Case of Anti-Dumping Duty not Levied

by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 30

Case Briefs High Courts

[Customs Act] Raj HC | DRI officer is not Competent Authority to issue show cause notice and adjudicate the same as “proper officer”; Show cause notice set aside

Rajasthan High Court: A Division Bench of Akil Kumar, CJ and Sameer Kureshi, J. allowed the writ petition and set aside the

Legislation Updates Notifications

Bihar enforces complete ban on the manufacture, import, stocking, distribution, sale and use of single use plastic

The Government of Bihar has imposed a complete ban on the manufacture, import, stocking, distribution, sale and use of following single use

Case Briefs Supreme Court

Can’t let improper imports affect Indian farmers and national economy. “Prohibited goods” liable to absolute confiscation: Supreme Court

“When personal business interests of importers clash with public interest, the former has to, obviously, give way to the latter.”

Case Briefs Supreme Court

Supreme Court stays Delhi HC’s order holding IGST on personal oxygen concentrators unconstitutional

Delhi High Court had called oxygen shortage a ‘George Floyd moment for the citizens’ and had held the imposition of IGST on oxygen concentrators imported by individuals, unconstitutional.

Case Briefs High Courts

Del HC | Government should consider waiver of complete Customs and other duties on the import of Amphotericin B; Imports to be done through a bond until the decision

Delhi High Court: The Division Bench of Vipin Sanghi and Jasmeet Singh, JJ., dealt with a petition which prayed for waiver of

Case Briefs High Courts

Del HC | “I can’t breathe”; HC calls oxygen shortage a ‘George Floyd moment for the citizens’; holds imposition of IGST on oxygen concentrators imported by individuals, unconstitutional

Delhi High Court: The Division Bench of Rajiv Shakdher and Talwant Singh, JJ., disposed of the petition which was filed in order

Case Briefs High Courts

Mustard oil does not come under the ambit of ‘agricultural produce’ and thus Cess cannot be levied on it: Gauhati HC

Gauhati High Court: A Division Bench comprising of A.S. Bopanna, CJ. and Arup Kumar Goswami, J. interpreted the meaning of ‘Agricultural Produce’

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