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Supreme Court Allows Appeal Against Single L-1BF License for Imported Foreign Liquor in Haryana — Rule 24(i-eeee) Held Ultra Vires Punjab Excise Act, 1914. State Government's Exclusive Power Under Section 58(2)(e) to Regulate Licenses in Local Areas Cannot Be Delegated to Financial Commissioner.

The appellant, International Spirits and Wines Association of India, challenged Rule 24(i-eeee) of the Haryana Liquor License Rules, 1970, as amended ...

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Bombay High Court Dismisses Petition Challenging IRDA's Rejection of Insurance Broker License Transfer. Transfer of Corporate Agency License Requires Prior Approval Under Insurance Act, 1938 and IRDA Regulations.

The petitioners, including Wills India Insurance Brokers Pvt. Ltd. and others, filed a writ petition under Article 226 of the Constitution of India ch...

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Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Supreme Court Dismisses Appeals Challenging Circular Denying Export Incentives to Purchasers from 100% EOU. Clarification That Exports Through EOUs Are Ineligible Under VKGUY Scheme Is Valid and Not Contrary to Foreign Trade Policy.

The case involves appeals by M/s. Nola Ram Dulichand Dal Mills and others against the Union of India and others, challenging a circular dated 21st Jan...

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Bombay High Court Quashes Confiscation of Lithium Ion Cells for Want of Show Cause Notice; Section 124 Customs Act, 1962 Mandates Prior Hearing. Non-Compliance with Natural Justice Renders Confiscation Order Void, Liberty Granted to Seek Release of Detained Goods.

Background: The petitioner, a subsidiary of Bajaj Auto Ltd., is engaged in the manufacture and sale of electric scooters and imported consignments of ...

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Bombay High Court Allows Writ Petitions Challenging Seizure of Vehicles Under Maharashtra Land Revenue Code — Seizure Without Notice and Opportunity of Hearing Held Illegal. Section 53 of Maharashtra Land Revenue Code, 1966 Does Not Authorize Seizure of Vehicles; Principles of Natural Justice Violated.

The petitioners filed multiple writ petitions under Article 226 of the Constitution of India before the Bombay High Court, Nagpur Bench, challenging t...

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Bombay High Court Dismisses Petition Challenging Discriminatory Sales Tax Rules Under Article 226. Held that Rule 31B and Rule 31AA of the Bombay Sales Tax Rules, 1959 operate in different contexts and do not violate Article 14 of the Constitution.

The petitioners, M/s Graphite India Limited and another, filed a writ petition under Article 226 of the Constitution of India before the Bombay High C...

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Bombay High Court Dismisses State Appeal Against Acquittal in Customs and FERA Case Due to Unreliable Evidence. Acquittal Upheld as Prosecution Failed to Prove Possession of Smuggled Currency Beyond Reasonable Doubt Under Sections 135(1)(a)(i) and 135(1)(b)(i) of Customs Act, 1962.

The State of Maharashtra appealed against the acquittal of the respondent, Amalio Simoes, by the Additional Chief Metropolitan Magistrate, 3rd Court, ...