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High Court of Judicature at Bombay Considers Petition for Clearance of Pigeon Peas Imported under Advance Payment Certificate. Dispute Centers on Whether Certificate Remained Valid Beyond Fiscal Year 2017-18.

The case involved a writ petition filed by Rika Global Impex Limited, a company incorporated under the Companies Act, 2013 and engaged in the import a...

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High Court of Bombay Adjudicates Suit for Recovery of Port Trust Dues Under Major Port Trust Act, 1963. The Court Considered the Liability of an Importer, a Canalising Agent, and a Shipper for Wharfage and Demurrage Charges After Goods Remained Uncleared for Years and Were Auctioned.

The Board of Trustees of the Port of Bombay, a statutory corporation under the Major Port Trust Act, 1963, filed Suit No. 1533 of 1985 before the High...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Allows Appeals Against CESTAT Predeposit Order in Central Excise Clandestine Removal Cases. Electricity Consumption Norms for M.S. Ingots Require Prima Facie Case Assessment for Waiver of Predeposit.

The Bombay High Court heard six appeals under Section 35G of the Central Excise Act, 1944, against a common order of the Customs, Excise and Service T...

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Bombay High Court Disposes of Writ Petitions Challenging Customs Restriction on Import of Colour Picture Tubes and Video Tape Deck Mechanisms. Court Examines Whether Public Notice No. 109/89 Dated 21 March 1989 Renders Imports Under Pre-Issued Additional Licences Invalid.

The petitioners, manufacturers of colour televisions, imported Video Tape Deck Mechanism (VTDM) and Colour Picture Tubes (CPTs) against additional lic...

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Supreme Court Allows Appeal in Central Excise Case — Process Not Amounting to Manufacture Under Section 2(f) of Central Excise Act, 1944. Court Holds That Internal Order Deciding Jurisdiction Is Not Appealable Under Section 35 of the Act.

The Supreme Court allowed the appeal filed by the Commissioner of Central Excise, Haldia against the order of the Customs, Excise and Service Tax Appe...