Justice Shail Jain
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIX - Final Part]](https://images.taxscan.in/h-upload/2026/01/07/500x300_2117601-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xlvix-final-part-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIX - Final Part]")
Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLVIX - Final Part]
20% Pre-Deposit Not Mandatory for Grant of Stay u/s 220(6) of Income Tax Act: Delhi HC CLEARMEDI HEALTHCAREPRIVATE LIMITED vs DEPUTY...
![Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIV ]](https://images.taxscan.in/h-upload/2026/01/06/250x150_2117347-annual-tax-and-corporate-law-digest-2025-high-court-cases-part-xliv-taxscan.webp "Annual Tax and Corporate Law Digest 2025: High Court Cases [Part XLIV ]")
![SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114549-svldr.webp "SVLDR Benefit Not Available For Service Tax SCN Issued After 30 June 2019: Delhi HC [Read Order]")
![Worn Rolex Watch Carried by Passenger is ‘Personal Effect’, Cannot be Detained as Import: Delhi HC [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/250x150_2114507-the-delhi-high-court-held-worn-rolex-watch-carried-passenger-personal-effect-under-baggage-rules-cannot-detained-customs-import-taxscan.webp "Worn Rolex Watch Carried by Passenger is ‘Personal Effect’, Cannot be Detained as Import: Delhi HC [Read Order]")
Old used Gold Chain is Personal Effect, One New iPhone Permissible to Import: Delhi HC Orders Immediate Release [Read Order]
In a recent ruling, the Delhi High Court held that an old and used gold chain carried by a passenger is a personal effect and not liable to confiscation, and that one new iPhone is permissible to...
![Old used Gold Chain is Personal Effect, One New iPhone Permissible to Import: Delhi HC Orders Immediate Release [Read Order]](https://images.taxscan.in/h-upload/2025/12/24/500x300_2114498-gold-chain-new-iphone-import-delhi-hc-taxscan.webp "Old used Gold Chain is Personal Effect, One New iPhone Permissible to Import: Delhi HC Orders Immediate Release [Read Order]")
Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]
In a recent ruling, the Delhi High Court held that foreign-marked gold seized in a town area cannot be presumed to be smuggled in the absence of corroborative evidence, and that penalty...
![Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/23/500x300_2114168-whatsapp-image-2025-12-23-at-105035-am.webp "Foreign-Marked Nearly 20 Kg Gold Seized in Town Area Not Presumptively Smuggled Without Corroborative Evidence: Delhi HC quashes Penalty [Read Order]")
IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]
TheDelhi High Court recently upheld a customs duty demand of nearly ₹9.8 crore imposed on a broadcaster on the improper removal of equipment for broadcasting the Indian Premier League (IPL) from a...
![IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]](https://images.taxscan.in/h-upload/2025/12/22/500x300_2113846-ipl-broadcast-equipment-removed-sez-demo-instead-commercial-purpose-delhi-hc-upholds-customs-duty-cuts-penalty-taxscan.webp "IPL Broadcast Equipment Removed from SEZ as for ‘DEMO’ instead of ‘Commercial Purpose’: Delhi HC Upholds ₹9.8 Cr Customs Duty, Cuts Penalty [Read Order]")
Two GST Number Allotment Not Justifies 4 Year Delay: Delhi HC Dismisses Writ Petition Challenging ₹1.49 Cr GST Demand [Read Order]
The Delhi High Court dismissed a writ petition challenging a demand of ₹1,49,67,207 imposed on the Petitioner and held that the petition was barred by laches due to a four-year delay in challenging...
![Two GST Number Allotment Not Justifies 4 Year Delay: Delhi HC Dismisses Writ Petition Challenging ₹1.49 Cr GST Demand [Read Order]](https://images.taxscan.in/h-upload/2025/11/29/500x300_2108790-gst-allotment-delhi-hc-writ-petition-gst-demand-taxscan.webp "Two GST Number Allotment Not Justifies 4 Year Delay: Delhi HC Dismisses Writ Petition Challenging ₹1.49 Cr GST Demand [Read Order]")
Vagueness of SCN in Customs Broker Licence Revocation: Delhi HC sets aside CESTAT order [Read Order]
The High Court of Delhi, observed that the Show Cause Notice (SCN) in the Customs Broker Licence revocation case was vague and set aside the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT...
![Vagueness of SCN in Customs Broker Licence Revocation: Delhi HC sets aside CESTAT order [Read Order]](https://images.taxscan.in/h-upload/2025/10/25/500x300_2099751-show-cause-notice-taxscan.webp "Vagueness of SCN in Customs Broker Licence Revocation: Delhi HC sets aside CESTAT order [Read Order]")
DGFT Policy vs Customs Action: Delhi HC Directs Strict Implementation of Minimum Import Price on Soda Ash [Read Order]
The Delhi High Court has directed all Customs authorities to ensure the strict implementation of the Minimum Import Price (MIP) on Soda Ash, warning of stringent action for any violations.Also...
![DGFT Policy vs Customs Action: Delhi HC Directs Strict Implementation of Minimum Import Price on Soda Ash [Read Order]](https://images.taxscan.in/h-upload/2025/10/17/500x300_2097455-soda-ash-taxscan.webp "DGFT Policy vs Customs Action: Delhi HC Directs Strict Implementation of Minimum Import Price on Soda Ash [Read Order]")
Delhi HC Rejects Customs’ Plea to Enhance Penalty in Red Sandalwood Export Case, Cites Limited Role of Freight Forwarder [Read Order]
The Delhi High Court recently dismissed an appeal by the Customs Department to impose an enhanced penalty under Section 114AA of the Customs Act on a freight forwarder involved in a case regarding the...
![Delhi HC Rejects Customs’ Plea to Enhance Penalty in Red Sandalwood Export Case, Cites Limited Role of Freight Forwarder [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094230-red-sandalwood-taxscan.webp "Delhi HC Rejects Customs’ Plea to Enhance Penalty in Red Sandalwood Export Case, Cites Limited Role of Freight Forwarder [Read Order]")