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Bombay High Court Dismisses Port Trust's Challenge to Arbitrator's Jurisdiction Ruling in Concession Agreement Dispute. Arbitration Clause Not Binding on Consortium Members as They Were Not Signatories to the Concession Agreement.

The petitioner, the Board of Trustees of the Jawaharlal Nehru Port Trust, a major port constituted under the Major Port Trusts Act, 1963, issued a glo...

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Supreme Court Dismisses Appeal by Union of India Against Quashing of Show Cause Notices in Service Tax Classification Dispute. Transport Operators' Services Classified as 'Goods Transport Agency' Not 'Cargo Handling Service' Based on Binding CBEC Circulars.

The case involves an appeal by the Union of India against a Gujarat High Court judgment quashing show cause notices issued to transport operators unde...

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Bombay High Court Quashes Reopening of Assessment in Income Tax Case — No Failure to Disclose Material Facts. Reopening under Section 147 of Income Tax Act, 1961 Held Invalid as Assessee Had Made Full Disclosure in Return and Notes.

The petitioner, NYK Line (India) Ltd., a wholly owned subsidiary of a non-resident shipping line, filed its return of income for Assessment Year 2006-...

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Bombay High Court Dismisses Petition Seeking Enforcement of Customs Facility Notice Against Shipping Lines. No Statutory Duty Imposed on Customs to Prosecute Shipping Lines for Non-Compliance with Facility Notice No.69 of 2011.

The petitioners, J.J. Polyplast Private Ltd, Aishwarya Plast Exports Private Ltd, and Mr. Sanjesh Jain, are importers dealing in plastic raw materials...

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Bombay High Court Allows Appointment of Sole Arbitrator in Multimodal Transport Dispute — Arbitration Clause in Bill of Lading Held Valid and Binding. The court applied the prima facie test under Section 11(6A) of the Arbitration and Conciliation Act, 1996, and appointed a retired judge as arbitrator.

The applicant, Nagreeka Indcon Products Pvt. Ltd., a manufacturer of aluminium foil containers, sought appointment of a Sole Arbitrator under Section ...

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Supreme Court Allows Union of India's Appeal in Customs Duty Priority Dispute. Customs duty under Section 150(2)(c) of Customs Act, 1962 has priority over warehouse charges under Section 150(2)(d) in distribution of sale proceeds of warehoused goods.

The case involves a dispute between the Union of India (appellant) and M/s. Associated Container Terminal Ltd. (respondent) regarding the priority of ...

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Bombay High Court Dismisses Union's Petition Challenging Closure of Shipping Company Office. Labour Court's Finding of Genuine Closure Upheld; No Unfair Labour Practice Under Items 1(b) and 1(d) of Schedule IV of MRTU & PULP Act.

The case involves a writ petition filed by Lionel Edward & India Steamship Employees Union challenging the dismissal of their complaint of unfair labo...

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Bombay High Court Considers Reference on Exemption for Bonded Warehouse Sales Under Section 5(2) of Central Sales Tax Act. Legal Issue Concerned Whether Transfer of Documents Before Filing Bill of Entry for Home Consumption Constitutes Sale in Course of Import Before Crossing Customs Frontiers.

The matter concerned two sales tax references made by the Maharashtra Sales Tax Tribunal under Section 61(1) of the Bombay Sales Tax Act, 1959, arisin...