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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

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Supreme Court Allows State's Appeal in Sales Tax Dispute: Oxygen Used in Steel Manufacturing Held Not 'Raw Material' for Concessional Tax Rate. Court Restores Assessment Order Levying 3% Tax on Oxygen Sold to Tata Steel Under Section 13(1)(b) of Bihar Finance Act, 1981.

The Supreme Court of India allowed the appeals filed by the State of Jharkhand against the judgment of the Jharkhand High Court, which had held that o...

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Bombay High Court Quashes Grampanchayat Notice for Demolition of Construction on Land Subject to Revenue Dispute. Petitioner's Application for Correction of Land Records Pending Before Tahsildar Since 2022, Notice Issued Without Considering Petitioner's Rights.

The petitioner, Bapurao Gopala Gaikwad, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court, Bench at Au...

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Bombay High Court Quashes Reassessment Notice Under Section 148 of Income Tax Act, 1961 for Lack of Independent Application of Mind. Reassessment Based on Borrowed Satisfaction and Non-Speaking Order on Objections Violates Principles of Natural Justice.

The petitioner, Arvind Sahdeo Gupta, challenged a notice dated 24/3/2020 issued under Section 148 of the Income Tax Act, 1961 by the Income Tax Office...

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Bombay High Court Allows Writ Petition Challenging Seizure and Confiscation of Medical Equipment Imported Under Customs Duty Exemption — Limitation Period Under Section 110(2) of Customs Act, 1962 Mandates Return of Seized Goods if No Notice Issued Within Six Months

The petitioners, Insight Diagnostic Oncological & Research Institute Private Limited and Dr. Anil V. Purohit, imported a Computerised Treadmill on 11 ...

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Bombay High Court Dismisses Writ Petition Challenging Suspension Order of Municipal Sub-Engineer. Court holds that suspension order need not disclose reasons and subsistence allowance is payable upon declaration of no gainful employment.

The petitioner, Mr. Nivedan Bhimrao Torne, a Sub-Engineer employed with the Brihanmumbai Mahanagarpalika (Municipal Corporation of Greater Mumbai), wa...

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Bombay High Court Quashes Show Cause Notice in Customs Valuation Case — Issue Already Adjudicated by CESTAT. Principle of Res Judicata Applied to Successive Show Cause Notices for Enhancing Invoice Value Under Customs Act, 1962.

The petitioner, M/s. Royal Oil Field Private Limited, entered into a contract on February 25, 2002 with M/s. IMX Port National Trading Corporation, Ca...