Tribunals/Commissions/Regulatory Bodies Archives

Case Briefs Tribunals/Commissions/Regulatory Bodies

IC-Codecs imported by Samsung India are classifiable as ‘electronic integrated circuits’, thus are exempted from customs duty: CESTAT

The goods imported by the appellant are IC chips, which are incapable of stand-alone function or connection with any other device. The ICs are only capable of functioning as compressor/decompressor upon connection with external peripherals like power supply and interface.

National Consumer Disputes Redressal Commission

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC finds Care Hospital liable for deficiency in services which led to a patient contracting and ultimately dying due to Hospital Associated Infections

This 24-year-old matter revolved around a sixth-generation leading jeweller of Hyderabad who in 2002 underwent coronary surgery at Care Hospital but developed life threatening complications after the operation.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT calls for action plan to ensure minimum discharge or stoppage of sewage in Ganga and Yamuna before Kumbh Mela

The Authorities were also directed to ensure that the water quality of rivers is maintained to the level of drinking quality and its suitability is displayed to pilgrims and visitors of the Kumbh Mela.

Case Briefs Tribunals/Commissions/Regulatory Bodies

Whether interest earned by Co-operative Society from Co-operative Bank is allowed for Sec. 80P(2)(d) Deduction? ITAT, Delhi answers

The two assessees, despite the fact that they are a Co-operative Thrift and Credit Society, were refused the deduction under Section 80P(2)(a)(i) of the Income Tax Act, 1961 by the Commissioner of Income Tax (Appeals).

DCDRC finds Matrimony.Com Ltd. liable for deficiency in service for failing to deliver video album of a marriage reception held in 2017

Case Briefs Tribunals/Commissions/Regulatory Bodies

DCDRC holds United Breweries liable for Glass Piece found in a Beer Bottle; orders compensation for being negligent

The complainant had bought a beer bottle for his personal consumption, unfortunately there was glass piece in the beer bottle which hindered him from drinking the beer.

Case Briefs Tribunals/Commissions/Regulatory Bodies

CESTAT allows appeal by Hindustan Coca Cola Beverages challenging classification of ‘Minute Maid Nimbu Fresh’ as lemonade instead of fruit pulp or fruit drink

A show cause notice was issued to the appellant, to recover Central Excise Duty payable on the impugned product, during the period of April 2011 to August 2012, on the grounds that the appellant had misclassified the product as fruit pulp or fruit drink, instead of lemonade.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Withholding exemption and demanding service tax was grossly illegal’; CESTAT sets aside order demanding service tax on interest earned on Overdraft and Cash Credit facilities

The Tribunal noted that Rule 4A (1)(i) of Service Tax Rules, 1994 requires disclosure of service tax payable on the value of service provided, thus, it cannot include exempted services. Moreover, a proviso inserted to the Rule by an amendment cannot enlarge the scope of the provision, at best it is only clarificatory.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Indemnity obligation on guarantee is not operational debt’; NCLT dismisses CIRP petition due to limitation and Lack of Privity

The NCLT stated that the petitioner neither had a direct contractual relationship with the respondent, nor was the respondent provided with any goods/services, thereby disqualifying them as an operational creditor.

Case Briefs Tribunals/Commissions/Regulatory Bodies

DPS Lake Wetland flamingo deaths: NGT takes suo motu cognizance; issues notices to officials

The NGT noted that the news article raises substantial issue relating to compliance of the provisions of the Wetland (Conservation and Management) Rules, 2017, Biological Diversity Act, 2002 and the Environment (Protection) Act, 1986.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Racetrack not meant for public access as a right, thus not exempted from tax’; CESTAT upholds order directing to pay service tax for construction of racetrack

The Tribunal stated that for a place to fall within the ambit of a public place, the element of right of access of public was a necessary concomitant.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Releasing prohibited goods without fine is not a valid option’; CESTAT upholds order directing to pay redemption fine and penalty on re-export of prohibited goods

The Tribunal stated that no court has held that prohibited goods were to be released for re-export without payment of redemption fine. Such a stance would encourage importers smuggling/making improper import of goods, to take a chance with the law and if caught, request for re-export without a fine.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCLT initiates corporate insolvency proceedings against Himalayan Mineral Water

The application is filed by Jammu and Kashmir Bank against the Himalayan Mineral Waters Private Limited for a total financial debt of Rs. 50,04,38,456/- for the credit facilities availed by Leel Electricals.

Case Briefs Tribunals/Commissions/Regulatory Bodies

‘Difference between amount payable as condition of import and sale of goods’; CESTAT quashes order including royalty in transactional value of imported raw materials

The Tribunal stated that there is no such condition in the Technology License Agreement which provides that royalty payment is a pre-condition for sale/import of raw materials and there is no evidence to establish how the royalty payment is linked to the import of raw materials.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT reduces Environmental Compensation for Amazon from Rs. 13.12 lakhs to Rs. 6 lakhs for violation of sewage treatment plant norms

Amazon’s fulfilment centre at Bilaspur, Haryana accommodates employees, third party workforce, venders and other visitors. The domestic waste water is treated in Sewage Treatment Plant (40 KLD) and HSPCB found that collected water samples from the STP, did not meet the requisite criteria.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT orders for periodic monitoring of illegal sand mining activities and environmental violations in MP’s Tamia

The National Green Tribunal emphasised on the necessity for appropriate action, including prosecution and environmental compensation, in case of violations.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT constitutes Committee to look into allegations of trenching ground filled with solid waste and garbage in North 24 Parganas

The National Green Tribunal constituted a committee comprising of senior scientists from the State and Central Pollution Control Boards, a representative not below the rank of Additional District Magistrate, and the Executive Officer of Panihati Municipality.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT constitutes joint committee to submit report on Illegal mining in Arawali, Sikar

The National Green Tribunal constituted a Joint Committee comprising one representative from the District Magistrate, Sikar (Rajasthan) and one representative from the State Pollution Control Board, Rajasthan.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NGT issues notice, forms committee to investigate Chhattisgarh’s flouting of CPCB guidelines regarding establishment of petrol pump in Dhamtari

The CPCB’s guidelines mandated certain measures for setting up new petrol pumps to mitigate their adverse environmental effects, including maintaining a minimum distance of 50 meters from schools, hospitals, and residential areas, etc..

Case Briefs Tribunals/Commissions/Regulatory Bodies

DCDRC, Lucknow directs Jaipur’s Le Meridian Hotel to refund Rs 25 Lakhs to retd. Army Officer, who had to cancel booking of his daughter’s wedding due to Covid-19

Relying on the principle of Equity, the Commission stated that a compensation of 25 lakhs is justifiable given that the resort did not incur any expense for the wedding arrangements.

Case Briefs Tribunals/Commissions/Regulatory Bodies

NCDRC stays Maharashtra Consumer Commission’s order directing Honda Motors to replace defective vehicle

The Maharashtra Commission in the impugned order, had concluded that the vehicle had a manufacturing defect, without calling for an expert report on the matter.