Lakshmikumaran and Sridharan logo

News

c
ArbitrationAll Industries

Arbitration clause in accepted invoices binds the parties despite the absence of a separate signature at the Section 11 stage

The Hon’ble High Court of Delhi considered whether an arbitration agreement existed between the parties where the arbitration clause was contained in the terms and conditions printed on the reverse side of invoices and had not been separately signed by the receiver of the goods. The Hon’ble Court held that a prima facie arbitration agreement existed within the meaning of Section 7 of the Arbitration and Conciliation Act, 1996.

07 Oct 2026
c
CustomsAll Industries

Classification of goods – Department cannot justify reclassification through general assertions, selective examination of few products, or by relying on website material which not placed on record

In a classification dispute, where the Department had sought reclassification of the auto parts imported by the assessee and consequent denial of the ASEAN FTA benefit, the Chennai Bench of the CESTAT has allowed assessee’s appeal holding that the Department failed to establish its proposed reclassification of specified imported automobile parts from TI 8708 99 00 (‘other parts and accessories’) to TI 8708 29 00 (‘parts and accessories of bodies’) and other tariff entries. The Tribunal in Toyota Kirloskar Motor Pvt. Ltd. v. Commissioner observed the following:

01 Oct 2026

Search News