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Search Results for "Customs appeal"

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High Court

Bombay High Court Upholds Acquittal in NDPS Case Due to Lack of Conscious Possession. Customs Department Failed to Prove Possession of Contraband by Employees in Open Godown.

31 Jul 2015

The appeal was filed by the Assistant Collector of Customs against the acquittal of the respondents for offences under Sections 29, 21 read with Secti...

High Court

High Court of Judicature at Bombay Quashes Demand Notice Issued to Former Director for Recovery of Company's Customs Dues. Director Not Personally Liable for Tax Arrears Under Section 142 of Customs Act, 1962, Absent Statutory Provision.

15 Feb 2019

The case involved a writ petition filed by Purshottam Das Gupta, an 86-year-old former director of Sujata Verbatim Limited (later known as PDG Infotec...

High Court

Bombay High Court Dismisses Appeal Against Acquittal in NDPS and Customs Act Case Due to Procedural Lapses. Non-compliance with Section 42 of NDPS Act and absence of independent witnesses led to failure of prosecution to prove guilt beyond reasonable doubt.

10 Mar 2005

The appeal was filed by the Assistant Collector of Customs, Bombay, against an order of acquittal dated 9/11/1992 passed by the Special and Additional...

High Court

Bombay High Court Dismisses Petition Seeking Release of Sealed Factory Premises in Customs Duty Dispute — Petitioner Failed to Comply with Supreme Court's Conditional Order. Interest Demand Under Section 28AA of Customs Act, 1962 is Statutory and Automatic, No Separate Demand Required.

14 Nov 2024

The petitioner, B.V. Jewels, a partnership firm engaged in manufacturing and exporting gold and jewellery, operates an export processing unit in SEEPZ...

High Court

Bombay High Court Allows Writ Petition Challenging Re-assessment of Ex-Bond Bills of Entry Based on Enhanced Tariff Value — Notification Effective Only from Time of E-Gazette Publication. Rate of duty determined at time of presentation under Section 15 of Customs Act, 1962; self-assessment completed before enhanced tariff value notification cannot be re-assessed.

28 Jun 2024

The petitioner, an importer, entered into four contracts with Just Oil & Grain Pte. Ltd., Singapore, for import of Crude Palm Oil. The goods arrived a...

High Court

Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

5 Mar 2015

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

High Court

Bombay High Court Admits Central Excise Appeal on Conditional Exemption and Cenvat Credit. The Appeal Raises Substantial Questions of Law Regarding Notification No.6/2006-C.E. and Credit on Aggregates Used in Export.

9 Sep 2014

The Bombay High Court heard a central excise appeal filed by Mahindra & Mahindra Ltd. against the Commissioner of Central Excise, Mumbai-V. The appell...

High Court

Bombay High Court Upholds Tribunal's Decision That Customs Duty Not Part of 'Purchase Price' Under Bombay Sales Tax Act. The term 'Purchase Price' in Rule 41D does not include customs duty, and set-off under Section 75 is only for intra-State purchases.

23 Aug 2016

The case involves a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959 (BST Act) by the First Bench of the Maharashtra Sales Tax T...

High Court

Bombay High Court Directs Customs to Consider Reward to Informer's Widow Under Circular 20/2015 — Withholding of Reward Unjustified. The court held that the reward policy must be applied and the widow's representation must be considered within eight weeks.

5 Jan 2023

The petitioner, Jayashree Chandrakant Dhavre, is the widow of a deceased informer who provided specific information to the Marine and Preventive Wing ...

High Court

Bombay High Court Allows Writ Petition in Customs Drawback Classification Dispute — Stainless Steel Bright Bars of Austenitic Variety Classifiable as Bright Steel Bars Under Sub-Serial No. 3606. The Court held that the product description 'Bright Steel Bars' in the drawback schedule includes stainless steel bright bars, and the Department's reclassification under sub-serial No. 3803 was erroneous.

13 Oct 2017

The Petitioners, India Steel Industries and its partner H.B. Gupta, are manufacturers of stainless steel articles conforming to grade AISI 304 of Aust...

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