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Bombay High Court Allows Appeals Against Arrest of Vessel in Cargo Damage Claim — Maritime Lien Not Established. Bill of Lading Claim Does Not Give Rise to Maritime Lien; Owner Not Liable Due to Demise Clause.

The case involves three appeals filed against an order of a learned single Judge of the Bombay High Court in Admiralty Suit No.27 of 1999. The suit wa...

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Bombay High Court Allows Summary Judgment in Favor of Plaintiff in Freight and Demurrage Claim Based on Written Agreement. Defendant No.1's Liability Under Agreement Dated 18 July 2012 Confirmed as Unconditional Promise to Pay.

The plaintiff, SJJ Marine Pte Ltd., filed a summary suit against the defendants, Pisces Exim (India) Pvt. Ltd. (defendant No.1) and another, for recov...

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Bombay High Court Dismisses Revenue's Appeal in Sales Tax Case on Handling Charges. Handling charges for registration of motor cycles are not part of sale price under Section 2(25) of MVAT Act, 2002.

The Revenue appealed against an order of the Maharashtra Sales Tax Tribunal which set aside tax on handling charges collected by the respondent, a dea...

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Bombay High Court Dismisses Application to Set Aside Arrest of Vessel in Admiralty Suit for Bunker Supply Debt. Bunker Suppliers Have Maritime Lien Under Indian Law and Admiralty Court Has Jurisdiction to Arrest Vessel for Necessaries Supplied.

The plaintiff, Rushab Ship International LLC, filed an admiralty suit against the vessel M.V. African Eagle and others for recovery of USD 1,00,000 be...

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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 Allows Petition Against Customs for Demurrage Charges Due to Delay in Assessment. Customs Department Directed to Bear Warehousing Charges for Inordinate Delay in Finalising Assessment of Imported Goods.

The petitioner, Apollo Paper Mills Ltd., imported second-hand machinery from the UK in 1995 to set up a paper manufacturing unit in Gujarat, seeking c...