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High Court of Karnataka Dismisses Petitioner's Challenge to Show-Cause Notice Under Customs Act — No Interference at Pre-Adjudication Stage. Section 28(11) of Customs Act, 1962 Upheld as Valid and Compensatory in Nature.

The petitioner, M/s. Royaloak Furniture India LLP, a furniture importer, filed writ petitions under Articles 226 and 227 of the Constitution of India ...

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Bombay High Court Dismisses Appeal by Partnership Firm and Partner Against Penalty Under Customs Act — Double Jeopardy Plea Rejected. Penalty on firm and partner under Section 112 of Customs Act, 1962 is permissible as firm is a separate entity for penalty purposes.

The appeal arose from an order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) dated 12 February 2004, which reduced penalties impo...

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Bombay High Court Dismisses State Appeal Against Acquittal in Customs and FERA Case Due to Unreliable Evidence. Acquittal Upheld as Prosecution Failed to Prove Possession of Smuggled Currency Beyond Reasonable Doubt Under Sections 135(1)(a)(i) and 135(1)(b)(i) of Customs Act, 1962.

The State of Maharashtra appealed against the acquittal of the respondent, Amalio Simoes, by the Additional Chief Metropolitan Magistrate, 3rd Court, ...

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CUSTOMS APPEAL NO. 100 OF 2012

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Bombay High Court Dismisses Writ Petition Challenging Settlement Commission Order in Central Excise Duty Evasion Case. Petitioner, a 100% EOU, cleared goods to DTA without permission and duty payment, leading to demand of Rs. 33,96,718/-.

The petitioner, M/s. Viva Herba Pvt. Ltd., a 100% Export Oriented Unit (EOU) engaged in manufacturing vegetable extracts, filed a writ petition under ...