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High Court of Bombay Dismisses Union of India's Challenge to Settlement Commission's Jurisdiction in Customs Duty Evasion Case. Settlement Commission Has Power to Settle Cases Involving Confiscation and Penalty Under Customs Act, 1962, Even Without Quantified Duty.

The Union of India, through the Additional Director General of Revenue Intelligence, Mumbai, filed a writ petition under Article 226 of the Constituti...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...

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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 Allows Petition of Manufacturer for Refund of Octroi Duty on Imported Chemical Intermediate. Sulphonic Acid, a Raw Material for Detergents, Not Covered Under Entry 18 of Schedule H to the Mumbai Municipal Corporation Act, 1888 as It Is Not a Substance Used in Washing.

The petitioner, Hindustan Lever Limited, a manufacturer of soaps and detergents, imported Sulphonic Acid, a toxic chemical intermediate used as raw ma...

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Bombay High Court Allows IGST Refund to Exporter Despite Initial Error in GST Return. Inadvertent Mistake in Invoice Number and Port Code in GSTR-1 Does Not Bar Refund of IGST on Zero-Rated Supply Under Section 16(3) of IGST Act, 2017.

The petitioner, Sunlight Cable Industries, exported insulated cables to M/s. Khin Maung Tum & Brothers Co. Ltd., Myanmar, and paid Integrated Goods an...