Amendment to Rule 6 (6) (i) granting protection from applicability of Rule 6 to developers has retrospective effect...Union of India vs Steel Authority of India 2013 TIOL 384 HC CHATTISGARH CX.
High Court has jurisdiction to entertain appeal regarding clandestine removal of goods claiming benefit of exemption of Notification No.8/2011…CCE vs Vee Gee Faucets Pvt Ltd 2013 TIOL 445 HC P&H CX.
Benefit of area based exemption not available for payment of CESS and NCCD...Unicorn Industries vs Union of India 2013 TIOL 438 HC SIKKIM CX.
Benefit of area based exemption eligible if erstwhile installed capacity has increased 25% by virtue of replacement of existing plant and machinery...CCE vs Rana Castings Ltd 2013 TIOL 459 HC UKHAND CX.
Circular 967 issued for recovery of tax dues is directory and not mandatory...Givaudan India Pvt Ltd vs Union of India 2013 TIOL 480 HC MAD CX.
Instructions by DGFT resulting in disadvantage to exporters shall not be effective with respect to consignments exported up to date of such public notice...Amritsar swadeshi Woollen Mills vs Addnl.DGFT 2013 292 ELT 183 Kar.
Belated filing of Form H beyond a period of 6 months not to result in treatment of such clearance as made for home consumption...CCE vs Universal Packaging 2013 292 ELT 191 Bom.
MOT charges not payable for undertaking supervision by Officer in his own Range...CCE vs Sigma Corporation India Pvt Ltd 2013-TIOL-323-HC-DEL-CUS.
The apparent contradiction in Foreign Trade Policy and Handbook of Procedures not to result in denial of benefit to the importer...Commr. Of Customs vs City Office Equipments 2013-TIOL-359-HC-MAD-CUS.
Right to cross examine persons whose statements have been relied on cannot be denied to except under circumstances as mentioned under Section 138B of Customs Act 1962...Basudev Garg vs Commr. Of Customs 2013-TIOL-464-HC-DEL-CUS.