Tariff Classification, Environmental Enforcement, Arbitration Rulings, and Procedural Clarity

Описание: This week, the Supreme Court issued important clarifications on tariff classification, environmental enforcement, and arbitration procedure. In a practice-relevant ruling, the Court affirmed that n-Hexane with trace impurities qualifies under Chapter 29 as a pure chemical compound, not as motor spirit under Chapter 27, emphasizing the burden of proof on revenue authorities. [2026 INSC 536]

The Court also issued comprehensive directions under Article 142 to combat illegal sand mining in the Chambal Sanctuary, mandating recruitment of Forest Guards, CCTV surveillance, and prosecution of financiers - not just drivers - while staying de-notification of sanctuary land. [2026 INSC 549]

In arbitration, the Court clarified that substituting simple interest for compound interest in a pendente lite period exceeds the Commercial Court’s powers under Section 33(1)(a) of the Arbitration Act, reinforcing judicial restraint in award modification. [2026 INSC 552]

Other notable decisions include the acquittal of a doctor for telephonic advice in a death case, the quashing of criminal proceedings against office bearers lacking active participation in cheque issuance, and the restoration of a probationer’s rights after stigmatic termination based on uncommunicated allegations. [2026 INSC 553] [2026 INSC 547] [2026 INSC 601].

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