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Bombay High Court hears appeal against CESTAT order upholding duty demand and confiscation of diamonds due to shortage and non-compliance with export obligations — substantial questions raised on interpretation of Notification No. 177/94-Cus and para 8.78B of Handbook of Procedures.

The appellant, a partnership firm engaged in manufacturing and exporting gold jewellery studded with diamonds at its unit in the Santacruz Electronics...

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Bombay High Court Considers Whether Notification 14/2010-ST is Clarificatory for Service Tax on Drilling Rigs in Continental Shelf. Appeal Admitted on Questions of Territorial Applicability of Service Tax to Offshore Drilling Services Under Finance Act, 1994.

The appellant, M/s. Greatship (India) Ltd., entered into contracts with ONGC in February and May 2009 to provide offshore drilling services using hire...

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Bombay High Court Dismisses Appeal in Cenvat Credit Case — Clarificatory Amendment Retrospective. Removal of capital goods without use triggers credit reversal under Rule 3(5) of Cenvat Credit Rules, 2004.

The appellant, M/s. Betts India Pvt. Ltd., filed an appeal against the order of the Commissioner of Central Excise (Appeals) confirming the demand for...

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Bombay High Court Allows Auction Purchaser's Petition Against Octroi Demand on Customs-Auctioned Goods. The court held that octroi liability on goods already stored in a warehouse and auctioned by Customs falls on the municipal corporation, not the purchaser.

The petitioner, M/s. DK Enterprises, was the successful bidder in a public auction conducted by the Commissioner of Customs, Mumbai, on 24 October 200...

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Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.

The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...

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Bombay High Court Allows Petitions Challenging Cancellation of Advance Authorizations and Demand for Customs Duty in Sugar Export Cases. Non-compliance with export obligation due to government-imposed export ban constitutes force majeure, and demand for duty with interest cannot be sustained.

The judgment concerns four writ petitions filed by companies engaged in sugar trading and export, challenging the cancellation of advance authorizatio...

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Bombay High Court Examines Closure Permission for Textile Mills Under Section 25-O of Industrial Disputes Act. The Court Stresses Need for Genuine and Adequate Grounds and Balances Industrial Needs with Worker Welfare, While Exercising Writ Jurisdiction Under Article 226 of the Constitution.

The dispute arose from the closure of two textile establishments, the Crown Mills Division and Process House Unit of Hindustan Spinning and Weaving Mi...