Fiscal Incentives to Further Augment “Atmanirbhar Bharat Abhiyaan”
by Sandhya Sarvode*, Shambhavi Mishra** and Ashwini Nag***
Customs Act
Consequences of Failing to Comply with Summons in Tax Investigations — Recent Cases and Potential Implications under GST
by Brijesh Kothary* and Chitrartha Gupta**
HIGH COURT APRIL 2024 WEEKLY ROUNDUP| Stories on Right to sleep, Ayushman Bharat Scheme; Gaurav Bhatia; Dominos Trade Mark; Bigg Boss; and more
A quick legal roundup to cover important stories from all High Courts this week.
Exemption from Cess-Controversy and Analysis
By Manish Jain†, Ambarish Pandey†† and Shruti Khanna†††
Cite as: 2024 SCC OnLine Blog Exp 15
SC upholds Karnataka HC’s decision granting 15% interest on belated refund of Duty Drawback to Civil Construction under Exim Policy 1992-1997
“The benefit of duty drawback would take effect from the date of enforcement of the Exim Policy and in case of belated refund of duty drawback, interest rate fixed by the Central Government at the relevant point of time is applicable”.
2023 SCC Vol. 10 Part 1
Corporate Laws — Company Law — Winding up and Liquidation — Overriding preferential payments: Dues towards customs duty i.e. government dues falling
Reflections on Criticality of Show-Cause Notice in Tax Laws
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 80
Delhi High Court| Claim for refund of CENVAT credit cannot be negated in the absence of self-assessed return being questioned, reviewed or re-assessed
Unless the self-assessed return, as submitted had been questioned, re-opened or re-assessed and the assertion of the petitioner of the services rendered by it qualifying as an “export of service” questioned or negatived in accordance with the procedure prescribed under the Act, its claim for refund could not have been negated.
Book Review| Bindal’s latest book offers insight into the contours of obscenity in law and practice, writes Vishavjeet Chaudhary
Latest addition to the landscape of jurisprudence around obscenity laws in India is Saurabh Bindal’s convincing read titled Obscenity: Prevention, Law and
Whether Customs Act creates a first charge, overriding the charge in favour of secured creditor? SC answers
“Provisions in the Customs Act, 1962 do not negate or override the statutory preference in terms of Section 529A of the Companies Act, 2013”.
Delhi High Court| Importation of gold is a ‘prohibited item’ under Customs Act; Redemption/release subject to discretion of Adjudicating Officer
Importation of gold is a prohibited item within the meaning of Section 2(33) of Customs Act, and that redemption in case of importation of gold that is brought into India illegally in the form of ‘smuggling' does not entitle the owner or importer for automatic release/redemption of such item.
Delhi High Court sets aside show cause notice not falling within the ambit of Section 28 (9A)(c) of Customs Act
Section 28 provides a window of five years from the relevant date within which proceedings under the said provision may be initiated. The proceedings so initiated are liable to be ended in accordance with the statutory timelines which stand out in sub-section (9).
Power to seal cannot be exercised unless expressly conferred by law: Bombay High Court
Bombay High Court expressed that sealing of premises is a drastic action which leads to tinkering with the substantive right to hold, use or occupy immovable property.
Fork in the Road: The Curious Case of Bifurcated Jurisdiction in Indirect Tax Appellate Structure
by Tarun Jain†
Cite as: 2023 SCC OnLine Blog Exp 28
Extra-territorial Application of Customs Act, 1962
by Anamika Mishra†
Exploration of Extraterritorial Service of Summons under Customs Law
by Nupur Maheshwari†, Harshdeep Khurana†† and Siddhant Indrajit†††
Cite as: 2023 SCC OnLine Blog Exp 2
Failure and non-supply of legible/translated copies of documents despite a request renders the order of detention illegal and bad in law; Delhi High Court sets aside the COFEPOSA detention order
Detaining Authority gravely erred in relying upon the illegible documents which is equivalent to non-placement of translated-RUDs in a language which the detenu understands, which consequently vitiates the ‘subjective satisfaction’ arrived at by the Detaining Authority.
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
Does seized goods may be released in favor of an ‘owner’ or an ‘importer’ under Section 110-A Customs Act? Bombay High Court analyses
Nothing could prevent the legislature from specifically incorporating a provision in Section 110-A Customs Act, 1962 to also entitle, besides an owner, an importer, a beneficial owner or any person holding himself to be an importer to claim a right to seek provisional release of goods in terms of Section 110-A of Customs Act, 1962
IBC prevails over Customs Act once moratorium is imposed; CBIC has limited jurisdiction, cannot initiate recovery of dues: Supreme Court
Supreme Court: The 3-judge bench of NV Ramana*, CJ and JK Maheshwari and Hima Kohli, JJ has held that the Insolvency and