Advika Dwivedi
Supreme Court & High Courts Weekly Round-Up
This weekly round-up analytically summarises the key stories related to the Supreme Court & High Courts reported at Taxscan.in during the...
![887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/250x150_2111226-887g-gold-paste-recovered-passenger-body-delhi-hc-appeal-absolute-confiscation-order-taxscan.webp "887g Gold in Paste Form Recovered from Passengers Body: Delhi HC Permits Appeal Against Absolute Confiscation Order [Read Order]")
![Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111694-excise-duty-assumptions-cestat-rules-clandestine-clearance-allegation-cogent-evidence-taxscan.webp "Excise Duty Cannot Rest on Assumptions: CESTAT Rules Clandestine Clearance Allegation Fails for Lack of Cogent Evidence [Read Order]")
![Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/250x150_2111684-duty-demand-dfia-imports-cestat-rules-extended-limitation-apply-bona-fide-transferee-taxscan.webp "Duty Demand on DFIA Imports Set Aside: CESTAT Rules Extended Limitation Cannot Apply to Bona Fide Transferee [Read Order]")
Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]
The Kolkata Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) held that THE clandestine removal charge could not be sustained and the demand of ₹97.9 lakh was required to be set...
![Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111695-clandestine-removal-charge-fails-cestat-drops-excise-demand-over-non-compliance.webp "Clandestine Removal Charge Fails: CESTAT Drops ₹97.9 Lakh Excise Demand over Non-Compliance with S.9D and S. 36B [Read Order]")
![120 Convicted in 6,312 ED Money Laundering Cases Between 2014-2025: Parliament Data [Read Order]](https://images.taxscan.in/h-upload/2025/12/09/500x300_2111086-ed-money-laundering-cases-parliament-data-taxscan.webp "120 Convicted in 6,312 ED Money Laundering Cases Between 2014-2025: Parliament Data [Read Order]")
Gold of Turkish Nationals Came for Medical Treatment Seized: Delhi HC orders Re-export, Directs Warehouse Charges at Detention-Date Rates [Read Order]
The High Court of Delhi has directed the Customs Department to implement an earlier adjudication order permitting the re-export of seized gold jewellery, holding that the delay in payment of...
![Gold of Turkish Nationals Came for Medical Treatment Seized: Delhi HC orders Re-export, Directs Warehouse Charges at Detention-Date Rates [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111252-gold-of-turkish-nationals-came-medical-treatment-seized-taxscan.webp "Gold of Turkish Nationals Came for Medical Treatment Seized: Delhi HC orders Re-export, Directs Warehouse Charges at Detention-Date Rates [Read Order]")
Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad has held that interest at the rate of 12 percent per annum is payable on an investigation deposit retained by the customs...
![Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]](https://images.taxscan.in/h-upload/2025/12/08/500x300_2110967-cestat-ahmedabad-klj-plasticizers-interest-investigation-deposit-right-to-interest-taxscan.webp "Right to Interest Affirmed: CESTAT Grants 12% Interest on ₹5 Cr Investigation Deposit to KLJ Plasticizers [Read Order]")
Allegation of Forged Signature on Extension Letter Not Proved: Calcutta HC Upholds Customs’ SCN Timeline [Read Order]
The Calcutta High Court dismissed allegations of a forged signature on the Customs extension letter and upheld the validity of the extended timeline for issuing the show-cause notice under Section...
![Allegation of Forged Signature on Extension Letter Not Proved: Calcutta HC Upholds Customs’ SCN Timeline [Read Order]](https://images.taxscan.in/h-upload/2025/12/12/500x300_2111683-allegation-forged-signature-extension-letter-proved-calcutta-hc-upholds-customs-taxscan.webp "Allegation of Forged Signature on Extension Letter Not Proved: Calcutta HC Upholds Customs’ SCN Timeline [Read Order]")
Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]
The Ahmedabad Bench of Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the extended period under Section 11A(1) of the Central Excise Act, 1944 cannot be invoked solely...
![Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]](https://images.taxscan.in/h-upload/2025/12/10/500x300_2111254-failure-due-diligence-not-enough-invoke-extended-period-cenvat-demand-cestat-gives-relief-krishna-art-silk-taxscan.webp "Failure of Due Diligence Not Enough to Invoke Extended Period for CENVAT Demand: CESTAT Gives Relief to Krishna Art Silk [Read Order]")