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Supreme Court Dismisses Revenue's Appeal in Customs Classification Dispute. n-Hexane Held to be a Separate Chemical Compound, Not Petroleum Oil, Under Customs Tariff Heading 2901.10 and Central Excise Tariff Heading 2901.90.

The case involves an appeal by the Commissioner of Customs, Kandla, against the decision of CESTAT, Ahmedabad, which had dismissed the Revenue's appea...

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High Court of Karnataka Quashes FIR in Aadhaar Enrolment Fraud Case — No Prima Facie Case Made Out. Allegations of forgery and cheating under IPC Sections 465, 468, 469, 471, 420, 120-B read with 34 fail as complaint lacks specific details and essential ingredients.

The petitioner, Sri Naresh Kumar R.P., CEO of M/s Edurays India, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 seeking qu...

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High Court of Karnataka Allows Transfer of Winding Up Petitions to NCLT Under Section 434(1) of Companies Act, 2013 — Mandatory Transfer of Pending Proceedings Where No Winding Up Order Has Been Passed.

The judgment concerns two company applications filed by M/s. Nitesh Residency Hotels Pvt. Ltd. seeking transfer of pending winding up petitions (Compa...

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Bombay High Court Allows Writ Petition Quashing MPID Act Attachment Against Corporate Debtor's Property. Section 32A IBC Overrides MPID Act as Property Acquired Prior to Offence and Corporate Debtor Not Accused.

The petitioner, Dwarka Iron Industries Pvt. Ltd., as the Successful Resolution Applicant of the corporate debtor M/s. Abhirama Steels Limited, filed a...

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Supreme Court Acquits Accused in POCSO Case Due to Inconsistent Testimony and Lack of Medical Corroboration. Conviction under Section 4 of POCSO Act and Section 376 IPC Set Aside as Prosecution Failed to Prove Case Beyond Reasonable Doubt.

The case involves an appeal against the conviction of Dr. Ramesh under Section 4 of the Protection of Children from Sexual Offences Act, 2012 and Sect...

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Gujarat High Court Dismisses Second Appeal in Property Suit — Upholds Concurrent Findings of Fact. Appellate Court's Reversal of Trial Court's Decree Set Aside Due to Lack of Substantial Question of Law Under Section 100 CPC.

The appellant, Manilal Ratnabhai Solanki, was the unsuccessful plaintiff in a suit for declaration of title and possession of suit land. He filed Regu...