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Bombay High Court Allows Appeals by Acquiring Body in Land Acquisition Compensat...
Bombay High Court Dismisses NHAI Appeals in Land Acquisition Compensation Disput...
Bombay High Court Dismisses Writ Petition Challenging Concurrent Findings in Sui...
Supreme Court Upholds Refusal to Eschew Proof Affidavit in Probate Proceedings. ...
Supreme Court Allows Agriculturists' Appeal for Enhanced Compensation; Condones ...

Search Results for "duty paid"

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High Court

Bombay High Court Quashes Stamp Duty Demand on Preliminary Agreement Not Amounting to Conveyance — Agreement for Sale Without Immediate Possession Not Deemed Conveyance Under Article 25(b) of Maharashtra Stamp Act, 1958. The court held that a preliminary agreement for sale where possession is not delivered immediately cannot be treated as a conveyance under Explanation I to Article 25 of Schedule I of the Maharashtra Stamp Act, 1958.

17 Jul 2019

The petitioners, Narendra Janardan Pathak and others, entered into a 'preliminary agreement' dated 21 February 2011 with the respondents-vendors for t...

High Court

Bombay High Court Quashes Collector's Order in Stamp Duty Dispute — Auction Sale Consideration Prevails Over Market Value. Stamp duty on sale certificate must be computed on actual auction sale consideration, not market value, under Maharashtra Stamp Act, 1958.

28 Jan 2026

The petitioner, Shweta Aditya Malhotra, purchased a property through an auction sale conducted by the Collector of Stamps, Andheri Division, Mumbai, f...

High Court

High Court of Karnataka Quashes Stamp Duty Demand on Arbitral Award Passed Outside State — Stamp Duty Payable Only Where Award is Made Under Section 3 of Karnataka Stamp Act, 1957. Arbitral Award Made in Mumbai Not Subject to Karnataka Stamp Duty When Sought to be Executed in Karnataka.

23 Oct 2024

The petitioner, Mahindra & Mahindra Financial Services Ltd, a financial institution, entered into a loan agreement with respondents No. 1 and 2. The a...

High Court

Bombay High Court Allows Recovery Suit Against Customs for Wrongful Sale of Goods Held by Court Receiver. Plaintiff entitled to refund of purchase price paid to Court Receiver for goods that could not be delivered due to prior sale by Customs.

28 Sep 2010

The suit was filed by M & H Enterprises Pvt. Ltd. (Plaintiff) against the Court Receiver, High Court, Bombay (Defendant No.1) and the Commissioner of ...

High Court

Bombay High Court Allows Writ Petition Challenging Re-assessment of Ex-Bond Bills of Entry Based on Enhanced Tariff Value — Notification Effective Only from Time of E-Gazette Publication. Rate of duty determined at time of presentation under Section 15 of Customs Act, 1962; self-assessment completed before enhanced tariff value notification cannot be re-assessed.

28 Jun 2024

The petitioner, an importer, entered into four contracts with Just Oil & Grain Pte. Ltd., Singapore, for import of Crude Palm Oil. The goods arrived a...

Supreme Court

High Court Dismisses Manufacturer's Appeals in Central Excise Classification Dispute. Classification of Benzene and Toluene Based on Purity Under Central Excise Tariff Act, 1985 and Procedural Compliance Under Central Excise Rules, 1944 Were Upheld by Tribunal.

28 Apr 2025

The appeals arose from a common order of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) concerning classification and duty demands on...

Supreme Court

Supreme Court Allows Review Petition Filed by Customs Department in Customs Act Case — DRI Officers Held as Proper Officers. The Court overruled earlier decisions and upheld Section 28(11) of the Customs Act, 1962 as constitutionally valid, restoring the Department's power to issue show cause notices.

13 Dec 2024

The Supreme Court, in a batch of petitions led by Review Petition No. 400 of 2021, considered the correctness of its earlier judgment in M/s Canon Ind...

Supreme Court

Supreme Court of India Decides Revenue Appeal Against Tribunal's Order on Excise Valuation of Fiat Cars. Assessee's Price Below Cost Held as Normal Price Under Section 4(1)(a) by Tribunal, Revenue Challenges on Ground That Price Did Not Reflect Manufacturing Cost and Profit.

1 Aug 2026

The dispute concerned the valuation of Fiat Uno model cars for central excise duty under Section 4 of the Central Excise Act, 1944. The assessee, M/s ...

Supreme Court

Supreme Court Dismisses Appellant's Challenge to Stamp Duty and Penalty Order in Specific Performance Suit. Agreement of Sale with Possession Deemed Conveyance Under Karnataka Stamp Act, 1957, and Court Has No Discretion to Impose Lesser Penalty Than Ten Times Deficit Duty Under Section 34.

2 Sep 2024

The appellant filed a suit for specific performance of an agreement for sale dated 04.11.1996, which was coupled with possession, thereby deemed a con...

High Court

Bombay High Court Allows Refund of Stamp Duty Paid Under Mistake of Law — Petitioner Entitled to Refund of Rs. 3,00,100/- for Electronic Stamps Purchased Under Wrong Scheme Code. Mistake of Law Does Not Bar Refund When Stamps Not Used and No Unjust Enrichment.

29 Apr 2026

The petitioner, Manjeet Singh, filed a writ petition before the Bombay High Court seeking a refund of stamp duty paid under a mistake of law. The peti...

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