We have heard the parties. It has been brought to the noticejointly that due to difference of opinion among the bench, by InterimOrder no. 7-13 dated 22.06.2022, the matter was referred to Hon’blePresident for appropriate orders and/or for appointing the thirdmember to hear and decide the questions based on the saiddifference of opinion. Following questions…
COMMISSIONER OF CUSTOMS …PETITIONERVERSUSM/S CANON INDIA PVT. LTD. …RESPONDENT Introduction The COMMISSIONER OF CUSTOMS vs M/S CANON INDIA PVT. LTD judgement is a significant decision in the field of the Customs. Thousands of appeals are pending before the Customs, Excise, and Service Tax Appellate Tribunal, awaiting the Supreme Court’s verdict. Additionally, thousands of other cases…
WITHCIVIL APPEAL NO. 5294 OF 2008CIVIL APPEAL NO. 5627 OF 2008CIVIL APPEAL NO. 5278 OF 2008CIVIL APPEAL NO. 6679 OF 2008Civil Appeal No. 5273 of 2008 Page 2 of 44 J U D G M E N TSATISH CHANDRA SHARMA, J.
Taxation forms the backbone of a nation’s revenue generation, enabling governments to fund public services, infrastructure, and welfare programs. As economies grow and evolve, so does the complexity of tax structures and disputes. The Customs, Excise, and Service Tax Appellate Tribunal (CESTAT) stands as a critical pillar in the adjudication of disputes arising under indirect…
The Indian Supreme Court (SC) holds a pivotal position in the governance and legal framework of the country. As the apex judicial authority, it not only interprets laws but also ensures the protection of constitutional principles. Understanding its decisions is crucial for legal practitioners, scholars, policymakers, and the general public. This article offers an in-depth…
Introduction The Bharatiya Nyaya Sanhita (BNS), 2023 was introduced to address several shortcomings of the Indian Penal Code (IPC), 1960. Here are some of the key reasons for the introduction of the BNS: Outdated Provisions of IPC: The Indian Penal Code (IPC), 1860, contained provisions that were outdated and no longer relevant to modern…
Samvidhan Divas or Constitution Day (26 November): In a nation as diverse and dynamic as India, the observance of Samvidhan Diwas, also known as Constitution Day, holds immense importance. This day, marked on the 26th of November each year, commemorates the adoption of the Indian Constitution in 1949, laying the foundation for the world’s largest…
The Necessity of Judges Accountability or Judicial Accountability The concept of “Judges Accountability” is essential because judges are often revered as impartial arbiters of justice, it’s crucial to recognize that they are human, and like anyone else, they are susceptible to errors, biases, and corruption. Here are some reasons why it is important: Accountability of…
