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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...

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Bombay High Court Dismisses Revenue's Appeal in Customs Confiscation Case — Goods Not Liable for Confiscation Under Section 111(d) or 111(m) of Customs Act, 1962. Supplier's Innocent Involvement and Lack of Misdeclaration by Respondent Lead to Dismissal.

The case involves two appeals filed by the Commissioner of Customs & Central Excise, Goa, under Section 130 of the Customs Act, 1962, against a common...

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Bombay High Court Dismisses Petition Challenging Office Note Requiring Courier Companies' Authorized Signatories to Hold 'F' Card, 'G' Card or Kardex Number and Pass Examinations Under CHALR 2004. Courier Regulations Not Exempt from Customs Broker Licensing Requirements Under CHALR 2004/CBLR 2013.

The Couriers Association of India filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging an Off...

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Madras High Court Dismisses Department's Appeal in Customs DFIA Scheme Conversion Case. Circular No.36/2010 Held Directory, Not Mandatory, Allowing Amendment of Shipping Bills Beyond Time Limit.

The case involves appeals filed by the Commissioner of Customs (Export) against the order of the Customs, Excise and Service Tax Appellate Tribunal (C...

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SALES TAX REFERENCE NO. 52 OF 2009

The matter came before the Bombay High Court as two sales tax references arising from the assessment of M/s. Radhasons International, a partnership fi...

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Supreme Court Considers Whether Refund Claim Under Customs Act Requires Appeal Against Assessment Order. Self-Assessment Under Section 17 and Amendment to Section 27 by Finance Act 2011 Examined.

The Supreme Court heard a batch of appeals filed by assessees and the Union of India against judgments of various High Courts and the Customs, Excise ...

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Bombay High Court Dismisses Petition Challenging Customs Show Cause Notice for Alleged Misdeclaration of Imported Goods. Court holds that disputed questions of fact regarding valuation and classification cannot be adjudicated in writ jurisdiction under Article 226 of the Constitution of India.

The petitioners, Globotrans Prologistix Pvt. Ltd. and Naim Shaikh, filed a writ petition under Article 226 of the Constitution of India before the Bom...