A selected record of appearances.
The following matters draw on public judgments, orders and case databases. They are illustrative rather than exhaustive. Inclusion here is descriptive only and not a representation about any present instruction.
- 01
Commissioner of Customs v. Canon India (Review)
Whether Directorate of Revenue Intelligence officers are 'proper officers' to issue show-cause notices under the Customs Act. Appeared for importers (Canon, Nikon, Samsung, Sony) alongside Mukul Rohatgi and Arvind Datar.
2024 INSC 854, Supreme Court of India (7 Nov 2024) - 02
Canon India v. Commissioner of Customs
Held that, absent proper entrustment, DRI officers were not the 'proper officers' to issue Section 28 notices. One of the most consequential customs-jurisdiction rulings of the decade.
Supreme Court of India (9 Mar 2021) - 03
Hewlett-Packard India v. Commissioner of Customs
Classification of All-in-One Integrated Desktop Computers. The judgment records that he physically demonstrated a sample unit in court to show the goods met the relevant tariff description.
2023 LiveLaw (SC) 43 (17 Jan 2023) - 04
Star Industries v. Commissioner of Customs (Imports), Raigad
Held that 'ores' and 'concentrates' are distinct for exemption purposes and reaffirmed strict construction of exemption notifications.
Supreme Court of India (7 Oct 2015) - 05
InterGlobe Aviation (IndiGo) v. Principal Commissioner of Customs
Appeared for the petitioner in a Customs-CGST/IGST overlap challenge; the Court quashed Notification No. 36/2021-Customs and declared it unconstitutional.
Delhi High Court (4 Mar 2025) - 06
Secure Meters v. Principal Commissioner, Customs
Communication modules classified as parts of communication hubs under heading 8517; the Revenue's 'child-part of a meter' construction was rejected.
CESTAT (28 Jan 2025) - 07
Whirlpool of India v. Union of India
Early serious constitutional and procedural challenge to the anti-profiteering regime; interest, penalty and further investigation on other impacted products stayed.
Delhi High Court (6 Aug 2020) - 08
KEI Industries v. Union of India
Secondment and cross-charge GST decision for corporate groups; reconsideration directed in light of CBIC Circular No. 199/11/2023-GST and Metal One.
Delhi High Court (22 May 2025) - 09
Sony India v. Directorate General of GST Intelligence
Challenge to a tax demand on secondment of foreign employees; part of the high-stakes 'secondment' GST litigation wave.
Delhi High Court (3 Apr 2024) - 10
Alpine Industries v. Collector of Central Excise
Excise classification dispute on 'Lip Salve' under Heading 33.04, addressing the commercial-parlance theory in excise law.
Supreme Court of India (2003)