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Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...

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NCLAT Upholds Sale of Corporate Debtor as Going Concern in Liquidation — Confirms Immunity Under Section 32A IBC. Liquidator's Application for Confirmation of Sale and Immunity Allowed Despite Objections from Suspended Directors.

The appeal arose from a common order dated 27.09.2024 passed by the NCLT, Chennai, in IA(IBC)/415/2024, IA(IBC)/1701/2023, and IA(IBC)/1757/2023 in th...

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Karnataka High Court Quashes Caste Certificate Cancellation Order Against Retired Head Master for Violation of Natural Justice. Caste Verification Committee's Ex-Parte Cancellation Set Aside as Petitioner Was Not Given Opportunity of Hearing Before Adverse Order.

The petitioner, Sri T.H. Hosamani, a retired Head Master, filed a writ petition under Articles 226 and 227 of the Constitution of India challenging th...

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High Court of Bombay at Goa Condones Delay in Tax Appeal Filed by Assessee Due to Lack of Notice and Ex-Parte ITAT Order; Litigant Should Not Suffer for Fault of Counsel, Delay of 40 Days Condoned Under Section 260A of Income Tax Act, 1961, on Payment of Costs.

Two Miscellaneous Civil Applications were filed before the High Court of Bombay at Goa by Neelam Ajit Phatarpekar, an assessee, and as legal heir of l...

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Karnataka High Court Quashes Registration of FIR in Non-cognizable Offence Case for Non-application of Mind by Magistrate. Permission to Investigate Criminal Intimidation Under Section 506 IPC Granted Without Recording Satisfaction Violates Requirement of Section 155(2) of CrPC.

The petitioner challenged the registration of a crime under Section 506 of the Indian Penal Code, 1860 for criminal intimidation, on the ground that t...

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Bombay High Court Hears Writ Petition Seeking Refund of Customs Duty on Non-Delivered Goods. Importer's Refund Claim Rejected by Customs Authority Due to Inter-Departmental Dispute over Liability, Sections 13, 23, 27A of Customs Act, 1962 Involved.

The petitioner, a company manufacturing PVC/CPVC pipes, imported 100 metric tons of Polyvinyl Chloride Resin SG-5 Erdos. It filed Bill of Entry No. 84...