Supreme Court Weekly Round-Up

Accused In Summary Court Martial Proceedings Can Engage Legal Advisor [Jaswant Singh V. Union of India]

The bench comprising of Justice DY Chandrachud and Justice MR Shah set aside an order of punishment of dismissal from service and six months rigorous imprisonment in civil jail, awarded to an Army sepoy after finding him guilty of assaulting a superior officer.

Customs Act: Assessable Value Has To Be Determined On The Basis Of The Price Declared In The Bills Of Entry [Commissioner of Central Excise and Service Tax, Noida vs. Sanjivani Non-Ferrous Trading Pvt.Ltd.]

The Supreme Court held that normally assessable value for the purpose of Customs Tax Act has to be arrived at on the basis of the price declared in the Bills of Entry. The bench comprising Justice AK Sikri and Justice S Abdul Nazeer observed that this declared price could be rejected only with cogent reasons by undertaking the exercise as to on what basis the assessing authority could hold that the paid price was not the sole consideration of the transaction value.

Person Once Discharged Can Also Be Added As Accused U/S 319 CrPC Based On New Materials [Deepu @ Deepak V. State of Madhya Pradesh]

The Supreme Court recently upheld a trial court order under Section 319 of the Code of Criminal Procedure, summoning some accused who were discharged by it earlier, ignoring the supplementary charge sheet against them.

Vehicle Manufacturers/Dealers Liable To Pay Tax Under Sec. 6 Of Bihar Motor Vehicles Taxation Act [M/S Tata Motors Ltd. V. State of Jharkhand & Ors.]

The Supreme Court held that the manufacturers and dealers of vehicles are liable to pay additional tax under Section 6 of the Bihar Motor Vehicles Taxation Act. The bench comprising Justice AK Sikri and Justice MR Shah agreed with the high court view that the provision which stipulates the manufacturer or a dealer of a motor vehicle, in respect of the motor vehicle in his possession in the course of business as such a manufacturer or dealer shall pay tax, is within the legislative competence of Entry 57.

SC Refuses To Stay Bombay HC Judgment Permitting Metro Tunneling Under Fire Temples

Last week, the Supreme Court refused to stay the Bombay High Court judgment permitting metro tunneling under Fire temples in Maharashtra. The apex court bench comprising of Justice Uday Umesh Lalit and Justice R Subhash Reddy partly heard Senior Advocate Mukul Rohatgi, who appeared for the petitioners, and ordered the matter to be listed on 4th January 2019.