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Bombay High Court Upholds Settlement Commission's Majority Decision Rejecting Settlement Application in Customs Duty Evasion Case. Majority view prevails over minority view under Section 127I of the Customs Act, 1962 when there is a difference of opinion among Members.

The petitioners, Under Water Services Company Limited and others, filed a Writ Petition under Article 226 of the Constitution of India challenging the...

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Supreme Court Dismisses Appeal Against Conviction for Rescuing Accused and Causing Hurt to Customs Officers in Santhal Parganas. Sea Customs Act, 1878 Applicable to Scheduled Area Through Imports and Exports Control Act, 1947, and Inspectors Had Authority to Arrest and Seize Cloves as Prohibited Goods.

The matter arose from an incident on 13 December 1961 at Pakur Railway Station in the Santhal Parganas, Bihar. Nazir Mian, one of the appellants, was ...

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Bombay High Court Allows Writ Petition Challenging Denial of Interest on Customs Refund. Petitioner entitled to interest under Section 27A of the Customs Act, 1962 from the date of expiry of three months from the date of receipt of the refund order.

The Petitioner, Shelf Drilling International Inc. (formerly Sedco Forex International Drilling Inc.), filed a Writ Petition under Article 226 of the C...

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Bombay High Court Dismisses DRI's Challenge to Settlement Commission Order in DEPB Scheme Case — No Liability for Alleged Overvaluation. Settlement Commission's finding of no fraud or misrepresentation by exporter upheld as finding of fact not open to interference under Article 226.

The Directorate of Revenue Intelligence (DRI) filed a writ petition under Article 226 of the Constitution of India challenging an order dated 6 March ...

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Supreme Court Dismisses Appeals by Accused in Smuggling Case; Customs Officers Held Not to Be Police Officers Under Section 25 Evidence Act. Confessional Statements to Customs Officers Admissible; No Violation of Article 20(3) as Accused Not Formally Accused During Inquiry Stage.

The Assistant Collector of Customs filed a complaint against Romesh Chandra Mehta and four others for conspiracy under section 120-B of the Indian Pen...

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Bombay High Court Dismisses Petition Challenging Notification Importing Customs Recovery Provisions for Excise Duty Interest. Section 12 of Central Excise Act, 1944 Validly Empowers Application of Customs Act Recovery Mechanisms for Interest on Delayed Payment of Excise Duty.

The petitioner, Krishnakant Sakharam Ghag, a partner of M/s Amit Textile Processors, filed a writ petition in the Bombay High Court challenging the va...