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Supreme Court Dismisses Appeal of 100% EOU in Customs Duty Case for Unauthorized DTA Sales of Cut Flowers. Cut Flowers Held Non-Excisable, Duty Leviable on Inputs Under Notification No. 126/94-Cus as Amended, Extended Limitation Period Invoked for Wilful Suppression.

The appeal arises from a dispute between M/s. L.R. Brothers Indo Flora Ltd., a 100% Export Oriented Unit (EOU) engaged in floriculture, and the Commis...

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Bombay High Court Dismisses State Appeal Against Acquittal in Railways Property Act Case — Failure to Prove Seized Goods Were Railway Property. Confessional Statements and Lack of Independent Witnesses Lead to Acquittal Under Section 3(a) of Railways Property (Unlawful Possession) Act, 1966.

The State of Maharashtra appealed against the acquittal of two accused persons, Mohammed Ibrahim Lal Mohammed and Mohd. Arshad Mohd. Ibrahim, who were...

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High Court of Bombay Dismisses Writ Petition Challenging Tender Cancellation in BEST Bus Procurement Case. Court upholds cancellation of tender for 25 double-decker buses due to lack of transparency and failure to comply with tender conditions, directing fresh tender process.

The petitioner, B. D. Bansal and Co., a proprietorship firm, filed a Writ Petition under Article 226 of the Constitution of India before the High Cour...

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Bombay High Court Dismisses Petitioner's Challenge to Tender Process for Sale of Sugar and Scrap. Court Holds That No Vested Right Accrues to Highest Bidder Until Contract Is Awarded, and Tender Inviting Authority Has Discretion to Cancel or Modify Tender Process.

The petitioner, Shivram Enterprises, filed a writ petition challenging the tender process conducted by respondent no. 2, Sanjivani Sahakari Sakhar Kar...

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Bombay High Court Upholds Constitutional Validity of MVAT Provisions on Input Tax Credit Reversal for Capital Goods Sold as Scrap. Section 48(5) of MVAT Act, 2002 and Rule 58A of MVAT Rules, 2005 held intra vires the Constitution and not ultra vires the parent Act.

The judgment concerns a batch of writ petitions filed by various companies challenging the constitutional validity of Section 48(5) of the Maharashtra...