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High Court of Karnataka Considers Challenge to Penalty Under Excise Rules for Short-Lifting of Liquor. The court heard arguments on additional grounds after noting that the issue was covered by a previous order in Lakshmi Bar and Restaurant Case.

The High Court of Karnataka heard a batch of connected writ petitions filed by several CL-9 licence holders, including M/s. High Point Hotels Pvt. Ltd...

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Bombay High Court Dismisses Petition by Hospital Challenging Cancellation of Customs Duty Exemption for Failure to Provide Free Treatment. The court held that the continuous obligation of free treatment under Notification 64/88CUS was not fulfilled, and the hospital did not qualify for recategorization.

The Petitioner, Dr. Balabhai Nanavati Hospital and Nanavati Hospital Research Centre, a public charitable trust registered under the Bombay Public Tru...

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Bombay High Court Allows Revenue's Appeal in Income Tax Case Regarding Redemption Fine as Business Expenditure. Redemption fine of Rs. 75,00,000 paid for unauthorized import of almonds held allowable as business expenditure under Section 37 of the Income Tax Act, 1961.

The appeal was filed by the Principal Commissioner of Income Tax against the order of the Income Tax Appellate Tribunal (ITAT) which allowed the asses...

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Bombay High Court Quashes Detention Order Under COFEPOSA Due to Unexplained Delay. Delay of 10 Months Between Release on Bail and Detention Order Held to Snap Live Link, Vitiating Preventive Detention Under Section 3(1) of COFEPOSA, 1974.

The petitioner, wife of the detenu Shyam Dharmadas Amlani, challenged the detention order dated 15th October 2005 passed by the State Government under...

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Bombay High Court Dismisses Challenge to Validation Act in Import Fee Dispute. Parliament Competent to Enact Retrospective Validation to Cure Defect in Subordinate Legislation, Even if It Affects Pending Litigation.

The petitioners, M/s R. Piyarelall Import & Export Ltd. and its director, challenged the constitutional validity of the Destructive Insects and Pests ...

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Bombay High Court Dismisses Port Trust's Suit Against Bank for Demurrage Charges — Bank Not Owner Under Major Port Trusts Act, 1963. Suit Against Bank Barred by Limitation as Goods Sold in 1979 and Suit Filed in 1982.

The plaintiff, Board of Trustees of the Port of Bombay (BPT), filed a suit against defendant No.1 (M/s. South Iron & Steel Co.) and defendant No.2 (Un...