Introduction In Commissioner of Customs, Ludhiana v. Hightop Trading Pvt. Ltd.in Review Petition (Civil) Diary No. 15131 of 2026 in Civil Appeal No. 12918 of 2025, decided on 22.07.2026, the Hon’ble Supreme Court has dismissed a review petition filed by the Revenue against its own earlier order, which affirmed a decision of the Hon’ble CESTAT,…
Introduction Proceedings under the Customs Act rarely remain confined to the importing entity alone. In cases involving alleged concealment or misdeclaration, customs authorities often proceed not only against the firm but also against the individuals connected with the transaction. A recent decision of the Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal…
Introduction The hon’ble Customs, Excise, and Service Tax Appellate Tribunal (“CESTAT”), Chennai Bench, recently ruled that tax authorities cannot withhold legitimate refunds from 100% Export Oriented Units (“EOUs”) based on unsubstantiated grounds. The said decision in the case of Cargotec India Pvt. Ltd. vs. Commissioner of GST & Central Excise reaffirms a vital economic principle…
Introduction The Supreme Court of India in HT Media Ltd. v. Principal Commissioner of Goods and Service Tax, Civil Appeal Nos. 23525-23526 of 2017, 2026 INSC 66, decided on 16.01.2025, addressed the distinction between administrative facilitation and statutory “Event Management Services” under the Finance Act, 1994. The Court set aside a CESTAT order that had…
Introduction Customs classification disputes often appear technical, but they lie at the intersection of statutory interpretation, fiscal discipline, and commercial reality. Another topic repeatedly discussed by judges of the Supreme Court of India involved in Commissioner of Customs (Import) v M/s Welkin Foods (2026) (hereinafter referred to as the “judgment”) was whether imported goods should…
Disclaimer & Confirmation
As per the rules of the Bar Council of India, law firms are not permitted to solicit work and advertise. By clicking on the “I AGREE” button below, user acknowledges the following:
However, the user is advised to confirm the veracity of the same from independent and expert sources.