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Bombay High Court Allows Revenue's Reference on Capital Goods Credit Eligibility Under Rule 57Q of Central Excise Act, 1944. Material handling equipment not used in manufacture or process does not qualify for capital goods credit.

The judgment concerns two reference applications filed by the Revenue under the Central Excise Act, 1944, arising from an order of the Customs Excise ...

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Bombay High Court Hears Petition Against Coercive Recovery of Service Tax Without Adjudication, Examining Scope of Section 73 of Finance Act, 1994. The Court Considers Whether Revenue Can Take Steps Under Section 87 Absent Determination of Tax Liability Through Statutory Adjudication Process.

The petitioner, ICICI Bank Ltd., a scheduled bank, challenged a communication dated 25/3/2015 issued by the Service Tax authorities demanding interest...

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WRIT PETITION NO. 17 OF 2004

The judgment pertains to four writ petitions filed by international airlines—Malaysian Airlines, Saudi Arabian Airlines, North West Airlines, and Ke...

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Bombay High Court Allows Import of Peas Under Restricted Category Based on Pre-Notification Contracts. Petitioners' goods cleared as contracts entered prior to amendment notification dated 29.03.2019 under Section 3 of Foreign Trade (Development and Regulation) Act, 1992.

The petitioners, M/s. Harihar Collections and M/s. Raj Grow Impex LLP, are engaged in the import and export of agricultural commodities. They imported...

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Validation of DRI Officers' Jurisdiction. Establishing the authority of DRI officers as proper officers under Section 28 of the Customs Act, 1962.

The Bombay High Court disposed of the writ petition filed by Idea Cellular Ltd., challenging the jurisdiction of Directorate of Revenue Intelligence (...

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Bombay High Court Dismisses Quashing Petitions in FERA Prosecution — Exoneration in Adjudication Not a Bar to Criminal Proceedings. Adjudication and criminal prosecution under FERA are independent proceedings with different standards of proof and objectives.

The judgment concerns two criminal applications filed under Section 482 of the Code of Criminal Procedure, 1973, seeking quashing of orders passed by ...

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Bombay High Court Quashes CBEC Circular on Service Tax Refund for Exporters — Circular Held Ultra Vires Section 11B of Central Excise Act, 1944 and Section 93 of Finance Act, 1994.

The Bombay High Court, in a batch of writ petitions filed by various companies including Larsen & Toubro Limited, Uhde India Private Limited, Tata Tel...

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Bombay High Court Allows Modvat Credit in Central Excise Case Due to Lockout Causing Delay in Receipt of Goods. Notification dated 30.3.1994 restricting credit after 30.6.1994 for gate passes issued before 1.4.1994 held inapplicable where delay was due to lockout, a force majeure event.

The petitioners, N R C Limited and Mr. Ashokan A., filed a writ petition under Article 226 of the Constitution of India challenging a Notification dat...