AI-curated court updates, legal developments, and practice-area insights for Indian legal professionals.
The CESTAT Mumbai ruled that mandarin juice concentrate is correctly classified under a different category than orange juice, substantiating duty demands while quashing penalties. This decision clarifies tariff classifications for citrus products.
The CESTAT Bangalore ruled that an automatic soap dispenser cannot be classified as a toiletry spray since it only dispenses foam. Instead, it falls under the category of dispersing appliances, specifically under CTI 8424 89 90.
The Calcutta High Court ruled that a motor vehicle tax demand is invalid if the corresponding permit was not duly countersigned. This decision clarifies tax liabilities associated with inter-state permits.
The Gauhati High Court determined that the CBIC Chairman and Customs Commissioners are necessary parties in a writ petition. This ruling clarifies the procedural requirements for effective legal redress in customs-related cases.
The ITAT Delhi ruled that mere projections of future income cannot lead to tax additions without actual accrual or enforceable rights.
The Bombay High Court highlighted that the powers under Section 263 cannot be applied if the Assessing Officer has made inquiries and reached a plausible conclusion.
ITAT Delhi ruled that an explanation regarding cash found during a tax search cannot be dismissed as an 'afterthought' without evidential rebuttal.
The CBIC has implemented a new system for the identification and expedited clearance of hazardous cargo, effective from 01 July 2026.
CESTAT Hyderabad ruled that the mere presence of foreign markings on gold does not substantiate smuggling claims without proper contextual verification, hence the confiscation was deemed legally defective.
The CESTAT in Bangalore annulled an IGST demand, ruling the extended limitation period under section 28(4) of the Customs Act was improperly applied due to lack of suppression or intent to evade duty.
The government has raised customs duties on precious metals, including gold, silver, and platinum, following amendments to previous notifications. This marks a significant adjustment in the customs duty landscape for the sector.
The ITAT Chennai has restored an assessment matter for an assessee pending a condonation petition under Section 119(2)(b), asserting its relevance to Section 80P deduction eligibility.
The ITAT Kolkata adjusted the profit estimation on undisclosed turnover, reducing it to 2.5% from 8%, while maintaining that suppressed turnover led to certain savings.