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Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

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Supreme Court Allows Appeals by States of Karnataka and Kerala in Lottery Tax Dispute — State Legislatures Have Competence to Tax Lotteries Under Entry 62 List II. Regulatory Entry 40 List I Does Not Bar State Taxation of Lotteries Organised by Other States.

The Supreme Court considered appeals by the States of Karnataka and Kerala against judgments of their respective High Courts which had struck down sta...

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Bombay High Court Dismisses Petition Challenging Airport Authority's Demand for Vacant Possession of Premises. Lease Agreement for Flying Club Premises at Juhu Aerodrome Terminated Due to Non-Payment of Rent and Unauthorized Subletting.

The petitioners, M/s. Bombay Flying Club and its Honorary Secretary, filed a writ petition under Article 226 of the Constitution of India challenging ...

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Bombay High Court Allows Refund of Excise Duty Paid on Exported Goods Under Mistake of Law — Rule 13 Export Bond Not Used. Duty Paid Under Mistake of Law is Recoverable and Limitation Under Section 11B Central Excise Act Does Not Apply to Mistake of Law Claims.

The petitioners, Tata SSL Ltd. and its director, exported consignments of Cold Rolled Sheets and Coils to Nepal by road. The goods were cleared from t...

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Supreme Court Dismisses Appeal in Mining Lease Renewal Case Due to Time-Barred Application Under Rule 28 of Mines Concession Rules, 1960. Rule 28 held mandatory and intra vires; application received less than six months before lease expiry could not be entertained.

The appeal arose from a mining lease held by the appellant company, which was due to expire on March 22, 1962. Rule 28(1) of the Mines Concession Rule...

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Bombay High Court Dismisses Petitions Challenging Grant-in-Aid Cut-off Date for Secondary Schools. No Vested Right to Grant-in-Aid for Schools Established After 31st March 1997 Under Government Resolution Dated 5th July 1999.

The judgment involves five writ petitions filed by educational institutions challenging the Government Resolution dated 5th July 1999 issued by the St...

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Supreme Court Upholds Death Sentence of 26/11 Terrorist in Mumbai Attacks Case. Court Dismisses State's Appeal Against Acquittal of Co-Accused Due to Insufficient Evidence, Finding No Perversity in Trial Court's Decision.

The Supreme Court dealt with appeals arising from the 26/11 Mumbai terror attacks. The appellant, Mohammed Ajmal Kasab, a Pakistani national, was conv...

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Supreme Court Dismisses Revenue Appeal in Income Tax Limitation Case Under Section 144C. Nagarathna J. Holds That Section 144C Does Not Extend Limitation Under Section 153 of Income Tax Act, 1961.

This separate opinion by Nagarathna J. arises from civil appeals filed by the Revenue against a common order of the Bombay High Court. The High Court ...