CESTAT ruled that absolute confiscation of prohibited goods is not valid if the goods have been re-exported before the appeal. The judgment reinforces the principle that confiscation requires the goods to be physically available.
The Court allowed the petitioner to file an appeal within four weeks and directed the Appellate Authority to decide on substantive grounds. This establishes that procedural delays should not bar appeals against registration cancellations.
Kerala High Court allows refunds of additional customs duty on timber imports from Myanmar using the lower conversion factor of 1.416 cubic meters per Hoppus ton for imports before 11 May 2012.
The Court ruled that failure to meet strict payment deadlines in an IBC-supervised sale justified full forfeiture. It held that such sales are governed by IBC and NCLT orders, not Contract Act protections.
Kerala High Court rules that increases in plinth area due to extensions justify fresh building tax assessment, with credit given for previously paid tax.
Delhi High Court dismisses writ petition challenging GST order, directing taxpayers to use statutory appeal under Section 107 due to complex ITC fraud investigations.
SC emphasized that contempt power is not a sword to silence criticism but includes the power to forgive when remorse is genuine. The High Court wrongly imposed punishment despite an unconditional apology and resignation by the contemnor.
The Court held that an Ayurvedic treatment centre must be classified as a hospital, not a hotel, for the relevant years. The luxury tax assessment was set aside, and authorities were directed to reassess accordingly.
The Delhi High Court directed the Customs Department to release a gold chain and an iPhone, noting prior delays and non-compliance. Officials were warned against prolonging passenger hardship.
The High Court and Supreme Court confirmed that reopening assessments on depreciation and goodwill claims in a Slump Sale transaction was invalid, as material facts were fully disclosed and original assessments completed.
