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Gujarat High Court Quashes Penalties on Customs Broker for Importer's Misdeclaration — No Mens Rea or Knowledge of Fraud Established. Section 112(a), 112(b), 114AA of Customs Act, 1962 require active involvement or knowledge for penalty imposition on customs broker.

The petitioner, M/s. Mathuradas Narandas and Sons Forwarders Ltd., a customs broker, was engaged by GKR Traders Pvt. Ltd., the importer, to facilitate...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court Allows Liquidator's Petition Against Service Tax Demand on Deemed Sale Transaction. VAT Already Levied on Same Transaction Under MVAT Act Precludes Service Tax Under Finance Act, 1994.

The petitioner, Nayana Premji Savala, as Liquidator of Swire Oilfield Services India Private Limited (company in liquidation), filed a writ petition c...

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High Court of Karnataka Quashes Government Order Declining Enquiry Entrustment to Lokayukta in Corruption Case. Section 14(3) of Karnataka Lokayukta Act, 1984 Mandates Entrustment of Enquiry Once Complaint is Made Against Public Servant.

The petitioner, the Registrar of Karnataka Lokayukta, filed a writ petition under Article 226 of the Constitution of India challenging a Government Or...

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Bombay High Court Allows Petitions Challenging Demolition Notices for Hotels/Restaurants in Thane — Municipal Corporation's Action Quashed for Violation of Natural Justice and Lack of Proper Hearing Under Section 478 of the Mumbai Municipal Corporation Act, 1888.

The judgment involves a group of ten writ petitions filed by owners/occupiers of hotels, bars, and restaurants in Thane city, challenging demolition n...

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Bombay High Court Allows CHA License Suspension Challenge, Directs Hearing Within Two Weeks. Regulation 21 of Customs House Agent Licensing Regulations, 2004 must be read with natural justice; post-decisional hearing sufficient where immediate action warranted.

The petitioner, S.R.Sale & Co., a Customs House Agent (CHA), challenged an order dated 12 September 2012 passed by the Commissioner of Customs (Genera...

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Bombay High Court Quashes Suspension of Drug License for Violation of Natural Justice - Licensee Not Given Opportunity of Hearing Before Suspension Under Drugs and Cosmetics Act, 1940.

The petitioner, Durgaprasad S/o Madanlal Suwarnakar, proprietor of M/s Durga Medicals, a drug store in Jalgaon, challenged the order dated 25th July 2...