Supreme Court: holds that “we do not find any infirmity in the classification adopted by the Tribunal” — Apex Court dismisses revenue appeal and upholds CESTAT’s tax classification of trampoline and related amusement items
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Supreme Court: holds that “we do not find any infirmity in the classification adopted by the Tribunal” — Apex Court dismisses revenue appeal and upholds CESTAT’s tax classification of trampoline and related amusement items

Court’s decision The Supreme Court dismissed the civil appeal filed by the Appellant authority challenging the classification order passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT). After…
November 29, 2025
Karnataka High Court holds that “a person claiming interest adverse to the testator cannot intervene in probate proceedings” — Court sets aside impleadment and reiterates that only those with caveatable interest may oppose a Will
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Karnataka High Court holds that “a person claiming interest adverse to the testator cannot intervene in probate proceedings” — Court sets aside impleadment and reiterates that only those with caveatable interest may oppose a Will

Court’s decision The Karnataka High Court, per Justice S. Vishwajith Shetty, allowed the writ petition challenging the Trial Court’s orders permitting impleadment of a third party in a probate proceeding.…
November 27, 2025
Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value
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Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Expenditure Incurred on One’s Own Account Cannot Become a Condition of Sale” — Tribunal Quashes ₹21.85 Crore Demand, Holding Advertisement Costs and Management Service Fees Are Not Addable to Customs Value

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi set aside the adjudication order that had added Advertisement and Promotional Expenses (APE) and Management Service Fees (MSF)…
November 26, 2025
Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Lower Declared Value Cannot Itself Mean Misdeclaration” — Tribunal Partly Sets Aside Revaluation, Confiscation and Penalties, Clarifies When Transaction Value May Be Rejected Under Customs Valuation Rules
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Customs Excise and Service Tax Appellate Tribunal, New Delhi: “Lower Declared Value Cannot Itself Mean Misdeclaration” — Tribunal Partly Sets Aside Revaluation, Confiscation and Penalties, Clarifies When Transaction Value May Be Rejected Under Customs Valuation Rules

Court’s decision The Customs Excise and Service Tax Appellate Tribunal, New Delhi, delivered a detailed judgment partly allowing and partly rejecting the importer’s appeal. The Tribunal upheld the rejection of…
November 26, 2025