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Bombay High Court Allows Customs Duty Refund for Re-imported Goods Under Section 26(1)(b) of Customs Act, 1962 — Re-importation Within One Year of Export Qualifies for Refund Despite Procedural Lapses

The petitioner, Covestro India Private Limited, exported certain goods for exhibition purposes and subsequently re-imported them. The petitioner paid ...

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Supreme Court Dismisses Telecom Company's Claim for Refund of Entry Fee After 2G Licences Quashed Due to Illegal Government Policy. Restitution Under Section 65 of Indian Contract Act, 1872 Denied as Quashing Did Not Render Contracts Void, and Set-Off Policy Upheld Under Article 14 of Constitution.

The dispute involved a telecom company seeking a refund of an Entry Fee of Rs 1454.94 crores paid for 2G licences across twenty-one service areas, aft...

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Bombay High Court Upholds Acquittal in Dacoity Case Due to Lack of Identification and Recovery — State fails to prove guilt under Sections 395 and 397 IPC as witnesses could not identify accused and no stolen property recovered.

The State of Maharashtra appealed against the judgment and order dated 16.02.2004 of the learned Additional Sessions Judge, Kelapur, in Sessions Trial...

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Bombay High Court Quashes Reassessment Notice in Income Tax Case Due to Change of Opinion. Reopening of Assessment Under Section 148 of Income Tax Act, 1961 Based on Mere Change of Opinion Without New Material is Invalid.

The petitioner, M/s. Rabo India Finance Limited, a non-banking financial company, challenged a notice dated 28.3.2011 issued under Section 148 of the ...

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Bombay High Court Quashes Detention Order Under COFEPOSA Act for Non-Application of Mind and Non-Supply of Vital Documents. The court held that failure to consider the detenu's retraction of confession and non-supply of the retraction letter violated Article 22(5) of the Constitution.

The petitioner, Anju Madan Lalwani, wife of Madan Vishindas Lalwani, filed a writ petition under Article 226 of the Constitution challenging the deten...

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Bombay High Court Dismisses Petition Challenging Validity of Regulations Requiring Additional Examination for Customs House Agents Licenses. No Vested Right to License Arises from Passing Examination Under Repealed Regulations.

The Bombay High Court dismissed a writ petition filed by the Bombay Custom House Agents Association and two individual members challenging the constit...