Search Results for "Foreign Trade Act 1992"

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Search Results for "Foreign Trade Act 1992"

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High Court

Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

29 Apr 2026

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

High Court

Bombay High Court Upholds Validity of Maharashtra Revenue Services (Recruitment) Rules, 2020 and Directs Finalization of Seniority Lists for Deputy Collectors — Seniority to be Determined by Date of Continuous Officiation, Not by Date of Regular Promotion.

8 Aug 2024

The judgment pertains to a batch of writ petitions filed by Deputy Collectors and the State of Maharashtra concerning the determination of seniority o...

Supreme Court

Supreme Court Allows Secured Creditors' Appeals in SARFAESI Act Case on Appointment of Advocate as Commissioner. The Court held that a District Magistrate or Chief Metropolitan Magistrate can appoint an advocate to take possession of secured assets under Section 14(1A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security Interest Act, 2002, as an advocate is considered an officer of the court subordinate to the Magistrate.

25 Feb 2022

The dispute centered on the interpretation of Section 14(1A) of the Securitisation and Reconstruction of Financial Assets and Enforcement of Security ...

High Court

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.

4 Dec 2019

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

Supreme Court

Supreme Court Allows Government Appeal in Consumer Case Over Exim Policy Incentives. Exporter Not a Consumer as Government Does Not Render Service Under Consumer Protection Act, 1986.

11 Jul 2019

The Supreme Court allowed the appeal filed by the Ministry of Commerce against the order of the National Consumer Disputes Redressal Commission (NCDRC...

High Court

Bombay High Court Upholds Acquittal in NDPS Case Due to Lack of Conscious Possession. Customs Department Failed to Prove Possession of Contraband by Employees in Open Godown.

31 Jul 2015

The appeal was filed by the Assistant Collector of Customs against the acquittal of the respondents for offences under Sections 29, 21 read with Secti...

High Court

Bombay High Court Quashes Detention Order Under COFEPOSA Act Due to Unexplained Delay. Preventive Detention Order Set Aside as Inordinate and Unexplained Delay of 7 Months Between Arrest and Issuance of Detention Order Vitiated the Order Under Section 3(1) of the Conservation of Foreign Exchange and Prevention of Smuggling Activities Act, 1974.

9 Jul 2015

The petitioner, a friend of the detenu Mohammed Aboobaker, filed a writ petition under Article 226 of the Constitution of India challenging a preventi...

High Court

Bombay High Court Dismisses Revenue's Appeal in International Taxation Case on Accrual of Interest and Tax Treaty Interpretation. Interest on Government Securities Held by Cyprus-Based Bank Does Not Accrue on Last Day of Financial Year When Not Due; Sale of Securities Constitutes Business Profits Under Article 14 of India-Cyprus DTAA.

9 Jul 2012

The case involves an appeal by the Director of Income Tax (International Taxation) against an order of the Income Tax Appellate Tribunal (ITAT) which ...

High Court

Bombay High Court Allows Petitions Challenging Settlement in Industrial Dispute for Breach of Section 12 of Industrial Disputes Act and Rule 11 of Industrial Disputes (Bombay) Rules. Settlement Dated 5.9.2008 Quashed as Void Ab Initio for Non-Compliance with Mandatory Conciliation Procedure.

28 Nov 2011

The judgment concerns two writ petitions challenging a settlement dated 5.9.2008 arrived at in conciliation between NRC Limited (the company) and NRC ...

High Court

Bombay High Court Allows Revenue Appeal in DEPB Taxation Case - Face Value of Duty Entitlement Passbook Chargeable Under Section 28(iiib) at Accrual, Excess Over Face Value Under Section 28(iiid) at Sale. The court held that the Tribunal erred in holding that the entire sale proceeds of DEPB are not profits under Section 28(iiid) and that face value should be deducted from sale proceeds.

28 Jun 2010

The appeal by the Revenue under Section 260A of the Income Tax Act, 1961 arose from a decision of the Special Bench of the Income Tax Appellate Tribun...

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