Sea Customs Act, 1878

The Supreme Court examined whether a civil suit challenging a property tax assessment under the Delhi Municipal Corporation Act, 1957 is maintainable. The appellant, South Delhi Municipal Corporation, argued that Sections 169 and 171 of the Act provide a specific appeal route to the Municipal Taxation Tribunal and conf…

TVS Motors Ltd., a manufacturer of two‑wheeled vehicles, sold its cars to dealers who performed pre‑delivery inspection (PDI) and free after‑sales service (ASS) at their own cost. The Central Excise Department sought to include the costs of PDI and ASS in the assessable value under Section 4 of the Central Excise Act, …

The Commissioner of Central Excise valued specially denatured spirits (SDS) supplied by M/s J.R. Organics Ltd. by taking the highest price of SDS at another unit on a particular date, invoking Rule 6(p)(ii) of the Central Excise Rules, 1994. The assessee challenged this, arguing that the value should be based on the mo…