Kerala High Court held that writ petition is misconceived and non-maintainable as petitioner didn’t co-operate for concluding the proceedings by the Tribunal on remand.
CESTAT Mumbai held that prior to amendment i.e. till 31.03.2008 CENVAT Credit on outward transportation from the ‘place of removal’ is admissible. As entire period of dispute is pre-amendment, CENVAT Credit available and demand unsustainable.
CESTAT Kolkata held that penalty under rule 26 of the Central Excise Rules 2002 leviable as involvement in clandestine manufacture and clearance is well established.
Delhi High Court held that a mistake has been made in triggering reassessment proceedings against the petitioner as no impugned transactions have been carried out by the assessee and accordingly, re-assessment proceedings initiated u/s. 148 of the Income Tax Act is set aside.
Delhi High Court granted bail as prolonged incarceration of a person overrides the statutory restriction contained in Section 37(1)(b)(ii) of the Narcotics Drugs and Psychotropic Substances Act, 1985 (NDPS Act).
Telangana High Court held that the Registration of a document does not create any title. The action of non-registration of a document under Section 22A of the Registration Act, 1908 does not prevent a person of the right to enjoy his property.
CESTAT Allahabad held that legal ownership and acquisition of gold proved via documentary evidence on the other hand, the Department has not been able to provide any iota of evidence to show that the seized gold bar was smuggled. Thus confiscation under Section 121 Customs Act is unsustainable
Supreme Court held that Notification No. 2 of 2006 dated 01.03.2006 didn’t specify the goods falling under CET SH 2403 9930, i.e., ‘zarda/jarda scented tobacco’, but it covers the goods falling under CET SH 2403 9910 i.e., ‘chewing tobacco’.
Punjab and Haryana High Court held that non-conveying of grounds of arrest in writing is not sufficient compliance of the provisions of Section 19 of the PMLA and Article 22 of the Constitution of India. Accordingly, arrest of the present petitioner illegal and cannot be sustained.
ITAT Delhi held that commission taxed @2% of the amount of accommodation entries provided by the assessee has not been made on ad hoc basis, however, the same is as per prevailing market rate. Accordingly, the addition is sustained.
