The Court considered whether ELISA kits qualify as diagnostic items eligible for customs exemption. Pending final adjudication, interim protection was granted with a direction against coercive recovery.
The case examined whether air purifiers qualify as medical devices under a statutory notification. The High Court directed the GST Council to urgently consider lowering or abolishing GST on air purifiers and HEPA filters.
The Court held that an old used gold chain could not be absolutely confiscated by Customs. Both the seized chain and phone were ordered to be released without duty, penalty, or fine.
The High Court noted that the seized bangles were raw gold pieces and directed the petitioner to pursue the statutory appeal remedy, ensuring a personal hearing before the appellate authority.
Court held that once neither the alleged seller nor the broker claimed rights in the seized gold, the tribunal’s setting aside of confiscation was no longer tenable. Confiscation of gold and currency was restored, while penalty was set aside as it abated upon death.
The court upheld confiscation of a 250 gm gold bar carried through the green channel without declaration. It ruled that misuse of the green channel and ineligibility under baggage rules justified absolute confiscation and penalty.
The Court ruled that a worn wristwatch qualifies as a passenger’s personal effect under the Baggage Rules, 2016. Customs authorities were directed to release the detained watch as its seizure was held unsustainable.
The court held that seizures carried out and served in another state did not give rise to jurisdiction merely because testing and headquarters were in Delhi, directing parties to the appropriate High Court.
Input tax credit was upheld as the requirement of actual tax deposit by sellers was introduced only prospectively and could not be applied retrospectively.
The court examined an eight-year delay in releasing a sanctioned tax refund. It ruled that such inaction is unacceptable and directed immediate payment with statutory interest.
