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Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

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Bombay High Court Quashes Recovery Warrant Against Education Officer in Execution Proceedings — State Officer Not Personally Liable for Decree Dues. Executing Court Cannot Direct Arrest or Recovery Against Government Officer Without Finding of Wilful Default Under Order 21 Rule 32 CPC.

The case arises from execution proceedings of a decree passed by the School Tribunal, Pune, in Appeal No. 104 of 1998, directing the reinstatement of ...

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Bombay High Court Quashes Section 138 NI Act Complaint Against Directors Due to Lack of Specific Averments of Vicarious Liability. Complaint against directors quashed as complaint lacked specific allegations of their role in company's conduct.

The applicants, K & K Foundry Pvt. Ltd. and its two directors, filed an application under Section 482 of the Code of Criminal Procedure, 1973 seeking ...

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Bombay High Court Directs Customs to Consider Reward to Informer's Widow Under Circular 20/2015 — Withholding of Reward Unjustified. The court held that the reward policy must be applied and the widow's representation must be considered within eight weeks.

The petitioner, Jayashree Chandrakant Dhavre, is the widow of a deceased informer who provided specific information to the Marine and Preventive Wing ...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Appeal by Union of India Against Acquittal in Customs Gold Smuggling Case. Failure to Examine Material Witnesses and Prove Smuggled Origin of Gold Leads to Upholding of Acquittal Under Customs Act, 1962.

The case involves an appeal by the Union of India against the acquittal of the respondent-accused for offences under the Customs Act, 1962 and the Imp...

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Bombay High Court Allows Petitions Challenging Seizure of Vehicles Under Maharashtra Prohibition Act, 1949 — Held That Seizure Without Notice and Hearing Violates Principles of Natural Justice and Section 105 of the Act Requires Show-Cause Notice Before Confiscation.

The judgment concerns a batch of writ petitions filed by owners of vehicles that were seized by the State Excise Department under Section 105 of the M...