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Bombay High Court Dismisses Petitions Challenging Port Trust's Eviction Notices for Unauthorized Occupants. Held that lessees/licensees whose tenures expired and who continued in possession without consent are unauthorized occupants liable to eviction under the Major Port Trusts Act, 1963.

The judgment concerns a group of writ petitions filed by various entities who were originally lessees or licensees of land belonging to the Board of T...

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High Court of Karnataka Dismisses Writ Appeals by Market Committee in Land Acquisition Case — Upholds Single Judge's Order Quashing Acquisition Notification for Lack of Public Purpose and Non-Compliance with Statutory Provisions.

The case involves a batch of writ appeals filed by the Special Agricultural Produce Marketing Committee for Fruits and Vegetables (the appellant) agai...

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Bombay High Court Allows Writ Petition Challenging Detention of Second Hand Machinery Import — Circular No.4/2008-Cus Held Ultra Vires Section 14(1) of Customs Act, 1962. Transaction Value Must Be Accepted Unless Rebutted by Proper Evidence; Guidelines in Circular Cannot Override Statutory Provisions.

The petitioner, M/s Bosch Limited (formerly Motor Industries Co. Ltd.), a public limited company engaged in manufacturing automotive components, impor...

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Bombay High Court Upholds Settlement Commission Order Allowing Exemption for Imported Ferrari Despite Temporary UK Registration. Temporary registration for transit purposes does not disqualify a vehicle from exemption under Notification 21/2002-CUS as 'new, not registered anywhere prior to importation'.

The case involves a challenge by the Commissioner of Customs (Import) against an order of the Settlement Commission under Section 127C(5) of the Custo...

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Bombay High Court Dismisses Revenue's Appeal in Ship Breaking Scrap Addition Case. ITAT's deletion of addition upheld as based on proper appreciation of evidence and industry practice.

The case involves an appeal by the Commissioner of Income Tax (Revenue) under Section 260A of the Income Tax Act, 1961, against an order of the Income...