Customs, Excise & Service Tax judgments · Batch 26

7 court rulings, each linked to its complete public judgment copy. All topics · Search judgments

1. Richa Shipping Pvt. Ltd. v. Union of India
   Bombay High Court · 2026-09-30 · Writ Petition (L) No. 32353 of 2026 · a ₹6 crore bank guarantee for provisional release of a seized barge under section 110A was cut to ₹50 lakh as excessive.
2. Vishal Oil and Lubricants Co. v. Commissioner of Customs (Import)
   Delhi High Court · 2026-09-28 · W.P.(C) 7004/2026 · no customs interest for the years goods were seized and the duty was still unadjudicated; recomputation ordered.
3. M/s Greaves Cotton Ltd. v. Commissioner of GST and Central Excise (Appeals-II)
   Madras High Court · 2026-09-22 · C.M.A. Nos. 2132, 2138, 2128, 2129, 2131, 2137, 2134, 2135 and 2140 of 2026 · an appellate order sent by speed post without acknowledgement is not served on dispatch; the Tribunal appeals were in time.
4. Commissioner of Central Tax v. Microsoft India (R&D) Pvt. Ltd.
   Karnataka High Court · 2026-09-24 · Central Excise Appeal No. 9 of 2026 · whether services are exported or "intermediary" is a Revenue appeal for the Supreme Court under section 35L, not the High Court under 35G.
5. Mangali Impex Ltd. v. Union of India & Ors.
   Delhi High Court · 2026-09-22 · W.P.(C) 441/2013 · the Assistant Commissioner, SIIB was the proper officer to issue the show-cause notice (Canon India); it proceeds after a hearing.
6. M/s ASC Impex v. Commissioner of Customs (Imports-Gr.3)
   Madras High Court · 2026-09-18 · W.P. No. 25055 of 2026 · a bank guarantee for provisional release was set aside; duty on the declared value and a personal bond sufficed pending adjudication.
7. S. Michael Kennadi v. Revision Authority, Government of India
   Madras High Court · 2026-10-01 · W.P.(MD) No. 22231 of 2026 · an order on confiscation of a car and cash seized outside the customs area is appealable to CESTAT; a revision under section 129DD does not lie.