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Supreme Court Allows Appeal in Customs Duty Exemption Case — Crude Degummed Soyabean Oil Not an Agricultural Product Under Notification No. 53/2003-Cus. Nexus Between Imported and Exported Products Established Under DFCE Scheme.

The appellant, Noble Resources and Trading India Private Limited (formerly Andagro Services Pvt. Ltd.), a government-recognized two-star export house,...

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Interpretation Of Manufacturing Process Under Factories Act, 1948 – Business Of Laundry Held To Constitute Manufacturing Process – Premises Deemed A Factory – Order Issuing Process Restored.

a. Definition of manufacturing process under Section 2(k) includes washing and cleaning for delivery and use – Laundry service falls squarely within...

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Bombay High Court Quashes Proceedings Against Manufacturer in Food Adulteration Case Due to Belated Filing After Expiry of Best Before Date. Right Under Section 13(2) of Prevention of Food Adulteration Act, 1954 Frustrated as Complaint Filed 16 Months After Best Before Date.

The applicant, M/s Hindustan Coca-Cola Beverages Pvt. Ltd., a manufacturing company, filed an application under Section 482 of the Code of Criminal Pr...

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Supreme Court Dismisses Revenue's Appeal, Classifies Car Matting as Carpet Under Chapter 57 of Central Excise Tariff Act, 1985. HSN Explanatory Notes and Specific Description Principle Applied to Hold That Car Matting Is More Specifically Described as Carpet Than as Motor Vehicle Accessory.

The case involved two appeals by the Commissioner of Central Excise, Delhi-III against a common decision of the Customs Excise & Service Tax Appellate...

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Bombay High Court Dismisses Appeal in Specific Performance Suit — Agreement Not Proved and Time Not Essence. Plaintiff failed to establish execution of agreement for sale and readiness and willingness to perform, leading to dismissal of suit for specific performance.

The appellant, Shaikh Hidayat, filed a suit for specific performance of an agreement for sale of property admeasuring about 11920 sq. mtrs. at Borda, ...

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Bombay High Court Dismisses Developer's Interim Application in Development Agreement Dispute — Prima Facie Case Not Made Out as Agreement Was Terminated for Non-Performance. Specific Performance Claim Requires Trial; No Irreparable Loss Shown.

The Plaintiffs, Shantilal J. Shah and others, filed a suit seeking a declaration that a Development Agreement dated 25th September 2007 and an Irrevoc...

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Bombay High Court Quashes Criminal Proceedings Against Directors in Food Adulteration Case — Lack of Specific Allegations of Consent or Neglect. Directors Cannot Be Vicariously Liable Under Prevention of Food Adulteration Act, 1954 Without Clear Averments of Their Role in the Offence.

The applicants, who are directors of M/s. Bunge India Private Limited, filed a criminal application under Section 482 of the Code of Criminal Procedur...