2025 SCC Vol. 8 Part 3
2025 SCC Vol. 8 Part 3: Explore the latest Supreme Court Cases on Income Tax, IBC, Criminal Law, NDPS, and Customs.
Customs
CBIC Automates IFSC Code Approvals Across Ports to Boost Trade Efficiency
CBIC launches system-based auto-approval for IFSC code registration, enabling exporters to seamlessly register bank details across multiple customs ports without manual intervention, boosting trade efficiency.
2025 SCC Vol. 8 Part 2
2025 SCC Vol. 8 Part 2: Explore the latest Supreme Court Cases on Arbitration, Constitution, Criminal Law, and Customs.
Commissioner of Customs is a stranger to contract of sale, cannot re-determine FOB value of export goods: CESTAT
“The customs officer can reject the transaction value as the assessable value and re-determine it as per the Valuation Rules for the purpose of imposing duty, but this would not change the transaction value for the purpose of receiving foreign remittance.”
“State’s security concerns stand dispelled by peaceful organisation of rituals”: Allahabad HC disposes petitions concerning Bahraich Dargah Jeth Mela 2025
“For observance of such usages and customs, sometimes it does not appeal to reason, but all such practices, which assume a ritualistic model amongst the masses of single or multiple faith, bringing harmony and peace to society, cannot be obstructed.”
Whether a Tribal Woman or her legal heirs will have any entitlement over equal share in ancestral property? Supreme Court answers
“One would think that in this day and age, where great strides have been made in realizing the constitutional goal of equality, this Court would not need to intervene for equality between the successors of a common ancestor and the same should be a given, irrespective of their biological differences, but it is not so”.
Government increases excise duty on petrol, diesel by Rs 2 per litre
The revised rates are applicable from 8th April 2025.
MoF streamlines the process of custom clearance of imports vide Postal Imports Regulations, 2025
Postal Authority can sell/ dispose of any undelivered parcel which has not taken clearance even after 30 days of its arrival.
Mark-up earned by purchasing & selling cargo space from shipping lines not liable to service tax: CESTAT
The assessee-appellant contended that they acted on principal-to-principal with both the customers (shipper) and the shipping line/airline. A freight forwarder may act as principal and raise invoice to the exporter on his own account, providing transportation of goods and is not acting as “intermediary”.
HIGH COURT DECEMBER 2024 WEEKLY ROUNDUP | Stories on Harsh Beniwal; Swarn Rekha River Revival Project; Sabarimala Pilgrimage; and more
A quick legal roundup to cover important stories from all High Courts this week.
DRI Officers are “proper officers”; can issue show cause notices for recovery of duty under Customs Act: Supreme Court
The Court noted that the 2021 decision was rendered without taking note of the relevant statutory scheme under Customs Act, 1962 and government circulars and notifications issued which empowered the officers of Directorate of Revenue Intelligence (DRI) to issue show cause notices.
‘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.
Haunt of Rule 96(10) in Minds of Exporter Registered under GST Law Still Continues!
by Nirav S. Karia† and Vatsal Bhansali††
Overlap in Customs and IGST Notification on the Same Subject-Matter
by Brijesh Kothary* and Chitrartha Gupta**
Cite as: 2024 SCC OnLine Blog Exp 25
Delhi High Court imposes 10 lakhs cost on father of a minor student for availing EWS benefits by misrepresentation; Issues directions for RTE compliance
The present case reflects a tormenting situation where the opulent class is putting in blood, sweat and tears to reap the benefits of EWS reservation at the expense of the economically marginalized candidates. A calculated attempt at subverting the cherished constitutional vision of education for all is under scrutiny in this case.
Can Indian revenue authorities go after tax residency certificate issued by other tax jurisdiction and issue a re-assessment notice u/s 147 Income Tax Act? Delhi High Court rules
A clarificatory press release dated 1-03-2013 issued by the Finance Ministry pursuant to the 2013 amendment makes it clear that a Tax Residency Certificate is to be accepted and tax authorities cannot go behind it. Further, based on repeated assurances to foreign investors by way of CBDT Circulars as well as press releases and legislative amendments and decisions of the Courts, the revenue cannot go behind TRC.
Muslim woman can dissolve marriage by ‘Khula’ recognised under Shariat; Madras High Court quashes Khula certificate issued by Shariat Council
Madras High Court while quashing the Khula certificate issued by the Shariat Council, held that while it is open for a Muslim woman to exercise her inalienable rights to dissolve the marriage by Khula recognised under the Muslim Personal Law (Shariat) Application Act, 1937 by approaching a Family Court, it cannot be before Shariat Council.
Cancelled Flat Bookings amount to non-performance of service; CESTAT directs Authorities to refund service tax to Builder
CESTAT states that cancelled flat bookings amount to non-performance of service,Held that Service tax is not applicable if no service is rendered.
Service tax not payable for ‘deemed sales’; CESTAT sets aside the order passed by the Commissioner LTU, Delhi
The supply of ISO Tankers on lease/rental basis by foreign suppliers to the appellant would amount to a ‘deemed sale’ under Article 366(29A) of the Constitution as the appellant throughout had effective control and possession over the ISO Tankers.
Madras High Court directs police authorities to prohibit obscene and vulgar dance performances during Dusshera festival
Madras High Court: In a writ petition filed for directing the respondents to obtain a declaration from the organisers of