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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Gujarat High Court Allows Appeal Against Ex-Parte Decree in Summary Suit for Recovery of Goods Price Due to Improper Service of Summons. Service of Summons in Prescribed Form Under Order 37 Rule 3 CPC is Mandatory and Failure to Serve Properly Renders Ex-Parte Decree Liable to Be Set Aside.

The case arises from a commercial dispute between the appellants (defendants) and the respondent (plaintiff) concerning the recovery of money for good...

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Bombay High Court Dismisses Petitions Challenging Additional Commissioner's Orders in Gram Panchayat Disqualification Appeals. Delegation of Powers Under Section 13(3) of Maharashtra Land Revenue Code, 1966 Remains Valid Despite Amendment to Section 16(2) of Maharashtra Village Panchayats Act, 1958.

The petitioner, Amitkumar Bankar, challenged orders of the Additional Commissioner dated 18.01.2023 that set aside the Collector's disqualification of...

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High Court of Bombay at Goa Dismisses Revenue Appeals and Allows Assessee Appeals in Customs and Excise Classification Dispute. Classification of goods under Customs Tariff and Central Excise Tariff determined based on technical literature and expert opinion, rejecting revenue's reclassification.

The judgment involves multiple appeals filed by the Commissioner of Customs & Central Excise and by M/s Twenty First Century Wire Rods Ltd. The core i...

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Karnataka High Court Allows Appeal in KVAT Penalty Case — Assessee's Goods in Transit Not Liable to Penalty Under Section 53(7) of KVAT Act, 2003. Goods Intercepted While Moving from Pune to Bangalore with Valid Invoice; Penalty Set Aside as No Contravention of Act Established.

The appellant, M/s Jai Hind Ply, a proprietorship concern engaged in the sale of plywood, timber, and related materials, is registered under the Mahar...

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Bombay High Court Dismisses Appeal Against Refusal to Refer Dispute to Arbitration in Summary Suit for Recovery of Price of Goods Sold. Arbitration Clause in Clearing and Forwarding Agency Agreement Not Attracted as Dispute Arose from Independent Sale Transactions, Not from the Agreement.

The appellant-defendant, T.A.I. Pharma Ltd., entered into a Clearing and Forwarding Agency Agreement dated 1st January 2007 with the respondent-plaint...