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Bombay High Court Dismisses Revenue's Appeal in Customs Act Case — Master of Vessel Solely Liable for Import Manifest Errors. Agents Filing Manifest on Behalf of Master Not Liable Under Sections 30 and 148(2) of Customs Act, 1962.

The case involves an appeal by the Commissioner of Customs (Imports) against M/s Patvolk and M/s Shahi Containers. The dispute arose from the arrival ...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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Bombay High Court Allows Appointment of Sole Arbitrator in Multimodal Transport Dispute — Arbitration Clause in Bill of Lading Held Valid and Binding. The court applied the prima facie test under Section 11(6A) of the Arbitration and Conciliation Act, 1996, and appointed a retired judge as arbitrator.

The applicant, Nagreeka Indcon Products Pvt. Ltd., a manufacturer of aluminium foil containers, sought appointment of a Sole Arbitrator under Section ...

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Bombay High Court Dismisses Admiralty Suit by Consignee for Non-Delivery of Goods; Dubai Court Order Frustrated Contract of Affreightment. Non-delivery was due to a Dubai Court order attaching the cargo, which frustrated the contract of affreightment, absolving the defendants of liability.

The case involved an admiralty suit filed by Bhatinda Chemicals Ltd., the consignee, against the vessel m.v. 'X-PRESS NUPTSE' and its owners, Fintas S...

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Bombay High Court Allows Recovery Suit Against Carrier for Short Delivery of Pharmaceutical Cargo Under Carriage of Goods by Sea Act, 1925. Carrier Held Liable for Missing Cartons Despite Claim of Limited Liability as Value Was Declared in Bill of Lading.

The plaintiffs, M/s. Unique Pharmaceutical Laboratories, filed a suit for recovery of Rs. 11,32,583/- with interest against the defendants, M/s. Stalc...