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Supreme Court Allows Secured Creditor's Appeal in Customs Duty Priority Dispute Over Wound-Up Company's Hypothecated Goods. Held that customs authorities do not have priority over secured creditors under Section 529A of Companies Act, 1956 for sale of warehoused goods under Customs Act, 1962.

The appeal by Industrial Development Bank of India (IDBI) challenged the judgment of the Andhra Pradesh High Court which held that customs authorities...

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Supreme Court Allows Appeal in Customs Prosecution for Export of Antiquities — Prosecution Under Customs Act Not Barred by Antiquities and Art Treasures Act, 1972. Held that the Customs Act, 1962 applies alongside the Antiquities Act, and prosecution under Sections 132 and 135 is maintainable.

The appeal arose from a judgment of the Delhi High Court upholding the discharge of the respondent, Sharad Gandhi, from offences under Sections 132 an...

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Bombay High Court Dismisses Petition Challenging Disqualification of Sarpanch for Interest in Contract with Gram Panchayat. Joint Ownership of Hotel Property with License from Panchayat Constitutes Interest in Contract Under Section 14(1)(j) of Maharashtra Village Panchayats Act, 1959.

The Petitioner, Jijabai Tukaram Gaikwad, was elected as a member and later as Sarpanch of the Gram Panchayat Takave (Budruk) in 2015. The Respondent N...

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Bombay High Court Dismisses Petition Challenging Show Cause Notice and Retrospective Amendment to Section 28 of Customs Act, 1962 — Upholds Validity of Officers' Powers and Amendment.

The petitioner, Sunil Gupta, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a show caus...

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Bombay High Court Answers Reference Against Assessee in Sales Tax Case — Delivery Orders Not Documents of Title. Delivery orders issued by bankers against airways bills are not documents of title to goods and are not negotiable under section 2(4) of the Sale of Goods Act, 1930.

The judgment involves multiple Sales Tax References under the Bombay Sales Tax Act, 1959, where the common question of law was whether delivery orders...

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Bombay High Court Dismisses Petition Challenging Demolition of Unauthorized Structure Under MRTP Act — Petitioner Failed to Produce Valid Documents to Establish Legality of Construction.

The petitioner, Jitendra Gorakh Megh, filed a writ petition under Article 226 of the Constitution of India challenging the demolition of his bungalow ...