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Delhi High Court

Delhi HC direct Customs to Release Engraved Gold Kada of Indian Tourist

April 2, 2025 402 Views 0 comment Print

Delhi High Court orders the release of an Indian tourist’s gold Kada seized by Customs, ruling waiver of show cause notice is invalid in the case.

Delhi HC Criticizes DGFT for Canceling DEPB License 15 Years After SCN

April 2, 2025 657 Views 0 comment Print

Delhi High Court sets aside DEPB license cancellation 15 years after SCN was issued, citing non-adjudication and violation of natural justice principles.

Empty Atomizers Seized; Delhi HC Examines E-Cigarette Act Applicability

April 2, 2025 558 Views 0 comment Print

Delhi HC hears plea by MEA AME against seizure of empty atomizers under E-Cigarettes Act. Firm claims medical device license exempts import.

Delhi HC Directs Customs to Release Arab Minor’s Childhood Jewellery

April 2, 2025 537 Views 0 comment Print

Delhi High Court rules that Customs must release a minor’s jewellery seized at IGI Airport, stating it qualifies as personal effects under Baggage Rules, 2016.

Personal Jewellery of Non-Resident Passenger Not Liable for Confiscation: Delhi HC

April 2, 2025 828 Views 0 comment Print

Delhi High Court rules NRIs can claim benefits under Baggage Rules, 2016. Customs’ seizure of personal gold jewellery deemed unlawful, order quashed.

Delhi HC Directs Customs to Serve Notices via Email  

April 2, 2025 351 Views 0 comment Print

Delhi High Court reminds Customs to serve notices via email to prevent ex-parte proceedings. Petitioner granted 30 days to seek legal remedies.

Delhi HC Orders Release of Detained Gold in Customs Case for Procedural Lapses

April 2, 2025 624 Views 0 comment Print

Delhi High Court directs the release of gold detained by customs, citing procedural lapses. Lack of show cause notice and order-in-original highlighted.

Suppression of facts: Delhi HC Upholds Customs Fine for Improper Gold Import

April 2, 2025 549 Views 0 comment Print

Delhi High Court denies relief to Uzbek national over gold detention, citing suppression of facts. Petitioner directed to pay fine for release of seized goods.

Resale Price Method most appropriate as assessee acts as distributor and makes no value addition

April 2, 2025 696 Views 0 comment Print

Delhi High Court held that Resale Price Method (RPM) is the most appropriate method to determine arm’s length price since assessee purely acts as a distributor and makes no value addition. Thus, appeal of revenue dismissed.

Reassessment Unjustified If Assessee Uninformed of Bogus Entity in SCN: Delhi HC

April 2, 2025 804 Views 0 comment Print

Delhi HC rules reassessment invalid as assessee was not informed about alleged bogus entity. Tax authorities must follow due process under Section 148A of IT Act.

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