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Search Results for "export house"

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High Court

Bombay High Court Examines Whether Interest is Leviable on Additional Duty of Customs and Settlement Commission's Power to Rectify Errors. The Court Scrutinised the Legality of Imposing Interest on Counter Veiling Duty Where Modvat Credit Was Available and Considered Whether Tribunals Have Inherent Jurisdiction to Correct Accidental Mistakes Under Section 127H of Customs Act, 1962.

27 Apr 2005

The matter arose from a writ petition filed by a public limited company engaged in manufacturing automotive furnishing fabrics, challenging the order ...

High Court

Bombay High Court Examines Jurisdiction of Customs Settlement Commission Under Sections 127A and 127B of the Customs Act, 1962 in Ten Writ Petitions. Whether Settlement Commission’s Authority Extends Beyond Short Levy Due to Misclassification to Cases Involving Fraud Is the Central Question.

21 Jul 2005

The High Court of Judicature at Bombay heard ten writ petitions together, all involving a common legal question concerning the jurisdiction of the Set...

High Court

Bombay High Court Dismisses Writ Petition Challenging Interest Demand on Bonded Goods Under Customs Act. Interest under Section 61(2) of the Customs Act, 1962 is Mandatory and Not Waivable Even for Delays Caused by Customs Authorities.

3 Apr 2006

The petitioners, M/s SBEC Sugar Limited and its shareholder S.S. Agarwal, filed a writ petition under Article 226 of the Constitution of India challen...

High Court

Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

29 Apr 2022

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

High Court

Bombay High Court Dismisses Revenue's Appeals in Antidumping Duty Gap Period Case. Tribunal's Decision That No Antidumping Duty Can Be Levied During Period Between Expiry of Provisional Duty and Imposition of Final Duty Under Rule 21 of Customs Tariff (Antidumping) Rules, 1995 Upheld.

15 Dec 2011

The Commissioner of Customs (Import), Mumbai, filed appeals against orders of the Customs Excise & Service Tax Appellate Tribunal (CESTAT) dated 1 Aug...

High Court

Bombay High Court Allows Revenue's Appeal in Income Tax Case on Interest Income Classification. Interest income from bank deposits, intercorporate deposits, call money, debentures, and from Income Tax Department held not to be business income for deduction under Section 80HHC of the Income Tax Act, 1961.

30 Sep 2014

The Revenue Department filed appeals under Section 260-A of the Income Tax Act, 1961 against the orders of the Income Tax Appellate Tribunal (ITAT) fo...

High Court

Bombay High Court Dismisses Petition Challenging Rejection of Sugar Export Subsidy Claims Due to Late Submission. Government's decision to close case files based on Finance Department's advice that proposals were submitted very late was upheld as reasonable and not arbitrary.

27 Aug 2019

The petitioners, K.M. Sakhar Karkhana Pvt. Ltd. and its director, filed a writ petition challenging two letters dated 2nd August 2017 and 29th August ...

High Court

High Court of Karnataka Dismisses Revenue Appeals in Central Excise Classification and Cenvat Credit Disputes. The court held that the definition of 'input service' under the Cenvat Credit Rules is broad and classification of goods must be based on predominant function and commercial understanding.

30 Jul 2014

The judgment involves a batch of appeals filed by the Commissioner of Central Excise under Section 35G of the Central Excise Act, 1944, against orders...

High Court

High Court of Bombay Considers Challenge by CFS Operators to Customs Public Notices. Petition Under Article 226 Seeks Quashing of Notices Allegedly Imposing Unlawful Restrictions on Container Freight Stations.

5 Jun 2017

The petitioners, comprising thirteen Container Freight Station (CFS) operators and thirteen individual directors, filed a writ petition under Article ...

High Court

Bombay High Court Dismisses Complainant's Challenge Against Discharge of Accused in Import Export Act Case. Complaints under Section 5 of Import and Export (Control) Act, 1947 were not maintainable as the Act stood repealed and complaints lacked valid sanction.

17 Mar 2005

The Deputy Chief Controller of Import & Export, Mumbai, filed separate complaints against various accused before the Metropolitan Magistrate, 19th Cou...

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