Search Results for "excise licence"

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Search Results for "excise licence"

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High Court

Bombay High Court Dismisses Challenge to Section 479(2) of MMC Act, 1888 — License Fee Fixation by Commissioner Upheld. The court held that the power to fix fees is not unguided and does not violate Articles 14 or 19(1)(g) of the Constitution.

6 Apr 2026

The petitioners, Rushabh Outdoors (a partnership firm) and Vandana Borse (proprietress of M/s. Synnovation), challenged the constitutional validity of...

High Court

High Court of Karnataka Grants Anticipatory Bail to Wine Shop Owner in Excise Act Case Due to Age and Non-Custodial Nature of Offences. Petitioner, aged 75 years, allowed anticipatory bail under Section 438 Cr.P.C. for offences under Sections 21(1), 32, 36 of Karnataka Excise Act, 1965 and Rule 21(3) of Karnataka Excise Licence (General Conditions) Rules, 1967, as custodial interrogation not required and maximum punishment is five years.

9 Jul 2020

The petitioner, Sri Venkatachalaiah K V, aged about 73 years, filed a criminal petition under Section 438 Cr.P.C. seeking anticipatory bail in connect...

High Court

Karnataka High Court Grants Anticipatory Bail to Accused in Excise Case — Petitioner Not Required for Custodial Investigation. Offences under Karnataka Excise Act, 1965 are not punishable with death or life imprisonment, and no criminal antecedents reported.

3 Jul 2020

The petitioner, Nagaraja, filed a criminal petition under Section 438 of the Code of Criminal Procedure, 1973 (Cr.P.C.) seeking anticipatory bail in t...

High Court

Bombay High Court Dismisses Retail Liquor Dealers' Challenge to Sales Tax on Pre-December 1998 Stock. Circular and Notifications imposing 8% sales tax on liquor stock manufactured before 9th December 1998 held valid and not retrospective.

31 May 2017

The petitioner, Maharashtra Retail Liquor Dealers' Association, representing retail liquor licensees holding FLII Licence under the Bombay Prohibition...

High Court

High Court of Karnataka Acquits Accused in Excise Act Case Due to Non-Compliance with Mandatory Sampling Rules. Conviction for illegal possession of liquor set aside as prosecution failed to produce sample bottles as required under Rule 21 of Karnataka Excise Rules, 1967.

28 Oct 2014

The petitioner, Shrinivas, was convicted by the Trial Court (JMFC, Gundlupet) under Section 32 of the Karnataka Excise Act, 1965 for being in illegal ...

High Court

Bombay High Court Allows Department's Appeal, Holds CESTAT Has Power to Condon Delay Under Section 129A(5) of Customs Act, 1962. The Court Remanded the Matter for Consideration of Condonation of Delay on Merits, Ruling That Appeals Under Section 129D(3) Are Deemed Appeals Under Section 129A and Thus Subject to the Same Condonation Power.

13 Aug 2010

The Commissioner of Customs (Gen), Mumbai, filed an appeal before the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) against an order of ...

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...

High Court

Bombay High Court Quashes Circular Closing Liquor Shops on Ram Navmi — Section 142 of Bombay Prohibition Act Requires Individual Satisfaction of Collector. Blanket Circular by Commissioner of State Excise Directing All Collectors to Close Licensed Liquor Shops on a Particular Day Held Ultra Vires.

18 Jul 2006

The petitioners, Maharashtra Wine Merchants Association and Indian Hotels and Restaurant Association, challenged a circular dated 4th April 2006 issue...

High Court

Bombay High Court Dismisses Petition Challenging Denial of Pass Book Scheme Benefits for Pharmaceutical Exports. Exports of Ampicillin and Tetracycline Capsules Held Not Covered Under Pass Book Scheme as They Were Not Manufactured by the Petitioner Itself.

23 Mar 2006

The petitioners, Neon Laboratories Limited and its director, challenged an order dated 12th May 1999 passed by the Joint Director General of Foreign T...

High Court

Bombay High Court Dismisses Petition Challenging Confiscation of Almond Seeds Imported Without Valid Licence. Import of almond seeds under REP licence for 'seeds' held invalid as almonds are not seeds for import purposes under Customs Act.

17 Feb 2005

The petitioner, M/s. M.B. Impex, a sole proprietorship concern, imported a consignment of almond seeds (Non Pareil variety) from California, USA in Fe...

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