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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Quashes Import Restriction for Areca Nuts — Condition Requiring NOC from FSSAI Held Ultra Vires. Import Policy Condition Violates Article 19(1)(g) and Article 14 of Constitution as It Lacks Statutory Authority and Is Disproportionate.

The petitioner, Siddhi Vinayak, a partnership firm registered under the Indian Partnership Act, 1913, engaged in the import of areca nuts (commonly kn...

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Bombay High Court Dismisses Petition Seeking Retrospective Promotion and Back Wages for Master's Post — Exoneration Does Not Automatically Entitle to Retrospective Promotion or Back Wages Without Specific Order.

The petitioner, Lt. Cdr. Alok Verma, filed a writ petition under Article 226 of the Constitution of India seeking a mandamus directing the Shipping Co...

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Bombay High Court Dismisses Petition Challenging Condition in Customs Circular Requiring Bank Guarantee for Accredited Importers. Condition Requiring Bank Guarantee for Differential Duty in Provisional Assessment Held Valid as Reasonable Safeguard Under Customs Act, 1962.

The petitioner, Shah Pulp & Paper Mills Limited, challenged the legality and validity of a condition contained in paragraph 7(iii) of a circular issue...