Finance Act, 2011

The liquidator of ABG Shipyard sought release of goods stored in customs bonded warehouses without payment of customs duty, invoking the moratorium under the Insolvency and Bankruptcy Code (IBC). The Central Board of Indirect Taxes and Customs (CBIC) issued demand notices and sought to sell the goods under the Customs …

ITC Limited, a paper manufacturer, paid customs duty on waste paper after mistakenly claiming an exemption. It later filed a refund claim for duty paid between July 2001 and March 2002 under Section 27 of the Customs Act. The claim was rejected by the Assessment Committee, Commissioner of Appeals and the Customs, Excis…

The appellant, a 20‑year‑old data‑entry operator, lost his right hand in a motor‑vehicle accident and claimed compensation under the Motor Vehicles Act, 1988. The Motor Accident Claims Tribunal assessed his disability at 89% but reduced it to 45% and used a monthly income of Rs 8,000, omitting a 50% addition for future…

The Customs Department filed a review petition challenging the Supreme Court's earlier decision in Canon India Ltd. v. Commissioner of Customs, which held that Directorate of Revenue Intelligence (DRI) officers were not "proper officers" under section 28 of the Customs Act, 1962. The Court examined whether there was an…