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High Court Quashes Prosecution Against Accused in Customs Act Case for Non-Compliance with Section 138(b) of Customs Act, 1962 — Delay in Filing Complaint Not Explained. Complaint Filed Beyond One-Year Limitation Period Without Any Extension or Explanation, Hence Liable to Be Quashed.

The petitioner, Imtiaz Ahmed, was arraigned as Accused No.2 in CC No.210/2014 pending before the Principal Sessions Judge (Special Judge), Dakshina Ka...

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Bombay High Court Allows Writ Petition Challenging Settlement Commission Order in Customs Duty Case — Violation of Natural Justice and Lack of Speaking Order. Settlement Commission's order set aside for failing to consider submissions and provide reasons, remanded for fresh consideration.

The petitioners, M/s Halliburton Offshore Services Inc. and its employees, filed a writ petition challenging an order of the Settlement Commission, Cu...

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...