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Tag: #litigation

  • Supreme Court Constitution Bench Affirms Limited Court Power to Modify Arbitral Awards Under Section 34 of Arbitration Act based on Severability Doctrine

    Supreme Court Constitution Bench Affirms Limited Court Power to Modify Arbitral Awards Under Section 34 of Arbitration Act based on Severability Doctrine

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    Supreme Court Constitution Bench Affirms Limited Court Power to Modify Arbitral Awards Under Section 34 of Arbitration Act based on Severability Doctrine

    In a landmark Constitution Bench judgment dated 30 April 2025 (Gayatri Balasamy vs. ISG Novasoft Technologies Ltd., 2025 INSC 605), the Supreme Court of India has decisively held that Indian courts possess a limited power to modify arbitral awards under Section 34 of the Arbitration and Conciliation Act, 1996.

    Key Takeaways from the Judgment:

    1. Recognition of Limited Modification Power

    The court affirmed that while Section 34 does not explicitly provide for modification, courts can:

    • Modify an award if the invalid portion is severable from the valid portion.
    • Correct clerical, typographical, or computational errors.
    • Adjust post-award interest, as prescribed under Section 31(7)(b).
    • Exercise modification under Article 142 of the Constitution in rare cases to do complete justice.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: Supreme Court

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  • CESTAT Mumbai Partially Relieves Appellants in Cigarette Smuggling Case: Penalty Under Section 112(a) Quashed, Retained Under Section 112(b)

    CESTAT Mumbai Partially Relieves Appellants in Cigarette Smuggling Case: Penalty Under Section 112(a) Quashed, Retained Under Section 112(b)

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    CESTAT Mumbai Partially Relieves Appellants in Cigarette Smuggling Case: Penalty Under Section 112(a) Quashed, Retained Under Section 112(b)

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Mumbai Bench, delivered a nuanced verdict in Customs Appeal Nos. 87171 and 87172 of 2019 involving allegations of illegal import and distribution of foreign-origin cigarettes in violation of the Customs Act, 1962 and the Cigarettes and Other Tobacco Products Act (COPTA), 2003.

    Background:

    • The Air Intelligence Unit (AIU), CSI Airport Customs, intercepted a consignment containing 3 lakh cigarette sticks branded as β€œNew Light Cigarettes WIN” valued at β‚Ή15 lakhs.
    • The consignment, imported from Myanmar via the North-East, did not comply with packaging norms under COPTA and lacked valid import documents.
    • Investigation revealed a network involving multiple individuals, including Appellant (owner of M/s Megha Collection) and his employee Appellant, who were implicated in receiving and further distributing such consignments.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Mumbai

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  • CESTAT Kolkata Allows Exemption on Imported Crude Rice Bran Oil

    CESTAT Kolkata Allows Exemption on Imported Crude Rice Bran Oil

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    CESTAT Kolkata Allows Exemption on Imported Crude Rice Bran Oil

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata, set aside a massive β‚Ή70 crore customs duty demand raised against M/s Kalyani Solvent Pvt. Ltd. for importing crude rice bran oil. The tribunal held that the company was eligible for exemption under Notification No. 21/2002-Cus. (as amended), even though the acid content of the imported oil exceeded 20%.

    Background:

    M/s Kalyani Solvent Pvt. Ltd., a leading edible oil processor supplying to brands like Patanjali, had imported 104 consignments of crude rice bran oil between October 2010 and February 2012 under CTH 1515 9091, claiming duty exemption. Customs authorities later issued a Show Cause Notice in 2013 alleging the imports were ineligible for exemption due to high acid content, seeking recovery of β‚Ή70 crore.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Kolkata

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  • CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 01.05.2025

    CESTAT Bangalore- Quick Lime Imports by JSW Steel Classifiable Under Chapter 25

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Bangalore, allowed the appeal of M/s JSW Steel Limited, Salem, quashing the differential customs duty demand of over Rs. 75 lakh and ruling that “Quick Lime” is correctly classifiable under Customs Tariff Heading (CTH) 2522 10 00.

    Case Background:

    • JSW Steel imported “Quick Lime Powder” under 8 Bills of Entry between September and November 2015.
    • The goods were initially assessed provisionally under CTH 2522 1000, with standard duty payments.
    • Based on test results indicating 92.2% purity of calcium oxide, Revenue reclassified the product under CTH 2825 9090 (for pure calcium oxide) and raised a demand of Rs. 75,99,475 plus interest.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Bangalore

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  • CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 29.04.2025

    CESTAT Kolkata Rules in Favor of La Opala RG Ltd. on SHIS Duty Benefit Dispute

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT), Kolkata, ruled in favor of M/s. La Opala RG Ltd., quashing a duty demand of nearly Rs. 58 lakh raised by Customs for imports made under the Status Holder Incentive Scrip (SHIS) scheme.

    Background:

    M/s. La Opala RG Ltd., a prominent glassware manufacturer, imported key manufacturing inputs such as Crucible Pots, Pot Rings, Abrasive Belts, PVA Wheels, Bevelling Cones, and Refractories between December 2012 and February 2015. These imports were made under 12 SHIS scrips via 14 Bills of Entry.

    Subsequently, the Directorate of Revenue Intelligence (DRI) issued a Show Cause Notice alleging that:

    • The imported items were not capital goods or directly related to previously imported capital goods.
    • SHIS scrips were misused to debit duty beyond the permissible 10% of the total scrip value.

    The adjudicating authority confirmed a customs duty demand of Rs. 57,94,958 with interest and equal penalty under Section 114A of the Customs Act, 1962.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Kolkata

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  • CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Kolkata emphasized that minor administrative errors without dishonest intent should not result in penal consequences

    The Eastern Zonal Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Kolkata, delivered an important ruling on 17th April 2025, dismissing an appeal filed by the Revenue against M/s. Nalini Bandhu Ray & Sons, a licensed Customs Broker.

    Case Background:

    • M/s. Nalini Bandhu Ray & Sons filed a Bill of Entry for the importer M/s Lalwani Ferro Alloys based on instructions and documentation provided by their client.
    • Later, it emerged that the consignee name had been changed by the overseas supplier to M/s QVC International Pvt. Ltd., but this change was not communicated to the Customs Broker.
    • The Revenue alleged a violation of Regulation 10(e) of the Customs Broker Licensing Regulations, 2018 for failing to exercise due diligence.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email idΒ intelconsul@gmail.comΒ or on his Mobile +91-9999005379.

    Source: CESTAT Kolkata

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  • CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Hyderabad Upholds IGST Refund Claim Despite Delay

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT) Hyderabad, in Final Order Nos. A/30134-30135/2025 dated 24th April 2025, delivered a significant ruling favoring M/s Shabeer Enterprises concerning refund of Integrated Goods and Services Tax (IGST) paid on re-exported goods.

    Case Background:

    • M/s Shabeer Enterprises imported 18.030 metric tons of Sri Lankan Areca Nuts through Krishnapatnam Port.
    • The goods failed quality standards under the Food Safety and Standards (Food Products Standards & Food Additives) Regulation, 2011, leading to a re-export order dated 30.09.2021.
    • IGST of Rs.2,82,808/- was paid on 31.03.2021.
    • The appellant filed a refund application for the IGST amount on 12.04.2022.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Hyderabad

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  • CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 28.04.2025

    CESTAT Allahabad Quashes Gold Confiscation Orders of Customs

    The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) Allahabad, in its Final Order Nos. 70205-70210/2025 dated 24th April 2025, allowed multiple appeals against the confiscation of nearly 4 kilograms of gold and penalties imposed by the Commissioner, Customs (Preventive), Lucknow.

    Key Background:

    • Gold weighing 3998.83 grams valued at approximately Rs. 2.12 crore was seized from two individuals traveling by bus from Gorakhpur to Delhi.
    • The seizure was made on a “reasonable belief” of smuggling under Section 110 of the Customs Act, 1962.
    • Penalties were imposed under Section 112 of the Customs Act, 1962 against six individuals including employees of M/s Bajrang Bullion Traders.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email idΒ intelconsul@gmail.comΒ or on his Mobile +91-9999005379.

    Source: CESTAT Allahabad

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  • CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 24.04.2025

    CESTAT Chennai uphold exemption benefits and correct classification under CTH 8415 9000

    The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Chennai Bench – Court No. III, has ruled in favor of M/s One Care Medical Centre, Coimbatore, quashing the reclassification of imported Variable Refrigerant Flow (VRF) Air Conditioning Units and the denial of customs exemption benefit.

    Background:

    • The appellant imported various models of Toshiba indoor and outdoor air conditioning units from M/s Toshiba Carrier (Thailand) Co. Ltd. under Bills of Entry dated 07.11.2014.
    • They classified the goods under CTH 8415 9000 and claimed benefit under Customs Notification No. 46/2011 Sl. No. 1103(1).
    • The Revenue disagreed, asserting the goods were complete air conditioning units of more than 2-ton capacity, reclassifying them under CTH 8415 8110, attracting full duty.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Chennai

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  • CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    ALO Law Office- IDT Tax I Arbitration I Litigation

    Date: 24.04.2025

    CESTAT Kolkata Sets Aside Seizure of Black Pepper & Green Peas

    The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Kolkata Bench – Court No. 2, has allowed a batch of six appeals related to the alleged smuggling of black pepper and green peas from Nepal into India, holding that the Revenue failed to prove the foreign origin of the goods and that the seizures conducted at Muzaffarpur constituted “town seizures” without sufficient statutory backing.

    Case Background:

    • Based on intelligence reports, officers of the Directorate of Revenue Intelligence (DRI) intercepted a truck and escort car at Hajipur, Bihar on 28.05.2019.
    • The truck was found carrying 6,718.5 kg of black pepper and 3,918 kg of peas.
    • The Revenue alleged these goods were smuggled from Nepal through Bhimnagar border and lacked legal documentation.

    This Article has been written by Shri Ravi Shekhar Jha, Advocate Delhi High Court based on his interpretation of the law. He can be reached at his email id intelconsul@gmail.com or on his Mobile +91-9999005379.

    Source: CESTAT Kolkata

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