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Supreme Court Allows Appeals in Foreign Trade Act Case -- Interpretation of Date of Notification as Gazette Publication Date -- Transitional Protection Granted to Importers With Prior Letters of Credit

The Supreme Court allowed civil appeals filed by Appellants against the Union of India, challenging a Notification imposing Minimum Import Price on st...

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"Landmark Judgment on Property Rights and Public Welfare in Mumbai" "Balancing property ownership with the collective good under India's constitutional framework."

The Supreme Court examined whether Chapter VIII-A of the MHADA Act aligns with the principles of Article 39(b) of the Indian Constitution, which aims ...

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Bombay High Court Quashes Show Cause Notice in CENVAT Credit Case Due to Violation of Natural Justice. Non-supply of documents and denial of cross-examination vitiated the notice under Article 226 of the Constitution.

The petitioner, Supermax Personal Care Pvt. Ltd., a company engaged in manufacturing excisable goods such as safety razors, blades, and shaving system...

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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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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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Karnataka High Court Adjudicates Classification of Electrical Insulated Press Board Under Third Schedule of KVAT Act, 2003. Assessee's Claim for Lower Tax Rate as 'Paper' is Examined Under Common Parlance and Trade Parlance Tests.

The assessee, a registered dealer under the CST Act and KVAT Act, manufactured and sold Electrical Insulated Press Board (High Density Board) used in ...

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Bombay High Court Allows Rebate of Education Cess on Exported Goods in Central Excise Matter — Education Cess Held to Be Part of Excise Duty for Rebate Purposes Under Rule 18 of Central Excise Rules, 2002 and Section 37B of Central Excise Act, 1944.

The judgment concerns two writ petitions: one by M/s Ispat Industries Limited challenging an order dated 30 November 2004 passed by the Deputy Commiss...

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Bombay High Court Considers Limitation Plea in Suit Alleging Fraud and Late Delivery of Goods Shipped Under Bill of Lading. Defendants Seek Dismissal of Suit on Grounds of One-Year Limitation Period Under Article III(6) of the Carriage of Goods by Sea Act, 1925.

(1) Background: The plaintiff, a Korean company, entered into a contract with Indian exporters for the purchase of cold rolled steel sheets to be ship...

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Bombay High Court Dismisses Petition Challenging Clarification Denying Kar Vivad Samadhan Scheme Benefit to Warehoused Raw Materials. Customs Authorities' Orders Declining KVSS Benefit for Imported Raw Materials Stored in Bonded Warehouse Upheld as Per Ministry Clarification.

The petitioners, ex-partners of M/s. Zuari Stainless Steel Industries, a 100% export-oriented unit, imported raw materials (steel sheets in coils) whi...