Real judgements, distilled
Court judgements broken down into the case type, how the decision played out, and the lesson worth remembering, with the full judgement available as a PDF.
Civil Appeal · 2026 INSC 1094
An older qualification must still satisfy the eligibility rules governing the appointment sought. Here, the certificate's early date did not secure reinstatement, and rejection of eligibility should not be confused with a conclusive finding that the certificate was forged.
Civil Appeal · 2026 INSC 1095
A party benefiting from a conditional stay must meet its deposit requirement or face enforcement. The additional ₹15 crore deposit secures the pending dispute; it does not settle the land's final compensation or amount to an immediate payment to the landowners.
Criminal Appeal · 2026 INSC 1093
An alleged attempt to kill does not become a lesser offence simply because the victim avoided a fatal injury. Restoring this charge means the accusation must be tried; it does not establish that the accused is guilty.
Civil Appeal · 2026 INSC 1090
For the assessment in this case, assistance reducing ordinary manufacturing costs was taxable even though the government wanted to encourage industry. The purpose and actual operation of the particular subsidy mattered more than its general development label.
Criminal Appeal · 2026 INSC 1091
Proof that someone caused a serious injury does not by itself prove the additional ingredients of robbery. A court can substitute a lesser offence supported by the evidence; the sentencing reduction here depended on Appa's particular circumstances.
Special Leave Petition (Civil) · 2026 INSC 1092
Someone challenging an election must ensure that the personal-presentation requirement is met and can be proved. Merely entering the court building does not establish compliance, and a filing defect can end the challenge before the election allegations are examined.
Civil Appeal · 2026 INSC 1088
An employee who retires on 30 June may be entitled to the increment that falls due on 1 July after completing a year of service. Authorities that delay paying the amounts due must pay interest after the deadline set by the court.
Civil Appeal · 2026 INSC 1089
Recruitment must follow the qualifications stated in the advertisement and the governing Recruitment Rules. A court will not override a merit-based eligibility decision made under those rules merely because the candidate concerned was higher in the written test.
Writ Petition (Criminal) · 2026:DHC:8797
A person who occupied property only because of employment has no independent right to remain once the employment and decree end. Even when a petition fails, courts can make practical arrangements to let a person recover personal belongings.
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Log in to see moreCoal India's subsidiary, Central Coalfields Limited, imported spare parts for heavy mining shovels from a US supplier, Harnischfeger Corporation, through its Indian distributor, Voltas Limited. Under the purchase terms, Voltas was separately paid an 8% "engineering and technical service fee" (on the FOB value) for ongoing product-support services like site inspections, technical guidance and assistance with customs clearance. The customs authorities included this service fee in the assessable value of the imported goods for levying customs duty, and this was upheld by the Commissioner (Appeals) and the CESTAT, leading to this appeal.
The Supreme Court examined Section 14 of the Customs Act and the Customs Valuation Rules, 1988, particularly Rule 9(1)(e) which requires adding to the price any other payment made as a condition of sale for the imported goods. It held that because the product-support services by Voltas (the Indian agent) were directly and contractually tied to the import transaction - not independent post-importation services - the 8% fee was correctly included in the value for customs duty. Finding no error in the concurrent findings of the lower authorities, the Court dismissed the appeal.
Payments to a local agent for services connected to and required as part of an import transaction (such as ongoing product support tied to the purchase contract) can be added to the value of imported goods for customs duty, even if paid separately from the price of the goods themselves.
