Search Results for "discarded goods"

175 result(s) found

Scroll Down To Discover

Found 175 result(s)

© Image Copyrights Juris Services & Technology

Bombay High Court Upholds Tax Liability on Sale of Discarded Materials by BEST Undertaking Under Bombay Sales Tax Act, 1959. Court holds that sale of scrap from non-dealer activity is taxable under section 22(5A) and that appeal under section 55(6)(c) is maintainable only on questions of law.

The case involves two references under Section 61 of the Bombay Sales Tax Act, 1959, arising from a common order of the Maharashtra Sales Tax Tribunal...

© Image Copyrights Juris Services & Technology

Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Petition in Customs Act Case — Confiscation and Penalties Quashed for Lack of Mens Rea. Imported capital goods released on payment of duty; no deliberate intent to evade duty established under Sections 111(d), 111(f), 112(a), and 125 of Customs Act, 1962.

The petitioners, M/s. Central Cables Limited (a company manufacturing electric wires and cables), its Managing Director Govind Daga, and Purchase Offi...

© Image Copyrights Juris Services & Technology

Supreme Court Acquits Appellant in Railway Stores (Unlawful Possession) Act, 1955 Case Due to Lack of Proof that Seized Articles Were Used or Intended for Railway Use. Conviction Under Section 3 Quashed as Prosecution Failed to Establish Goods Were 'Railway Stores' Under Section 2 of the Act.

Background: This criminal appeal arose from proceedings under the Railway Stores (Unlawful Possession) Act, 1955. The appellant, a private individual,...

© Image Copyrights Juris Services & Technology

SUIT (L) NO. 204 OF 2017.

...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Appeal by Union of India in Customs Gold Confiscation Case — Confessional Statements Under Section 108 of Customs Act, 1962 Are Admissible Evidence and Cannot Be Discarded Without Proof of Coercion.

The case involves an appeal by the Union of India and the Commissioner of Customs (Prev.) against an order of the Customs, Excise and Service Tax Appe...

© Image Copyrights Juris Services & Technology

Bombay High Court Allows Petition Against Port Trust for Refusing Remission of Demurrage Charges. Port Trust's Own Guidelines for Remission When Detention by Customs for Bonafide Operations Must Be Followed.

The petitioner, M/s. Rasiklal Kantilal & Co., a partnership firm engaged in import of goods including zinc ingots and copper wire bars, filed a writ p...

© Image Copyrights Juris Services & Technology

Bombay High Court Dismisses Petition Challenging Arbitral Award in Cotton Supply Dispute. Court upholds arbitrator's finding that petitioner failed to deliver cotton bales as per contract, rejecting challenge under Section 34 of Arbitration and Conciliation Act, 1996.

The petitioner, M/s. Radhe Cotton Traders, a proprietary firm engaged in the cotton business, challenged an arbitral award passed by a Sole Arbitrator...