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Bombay High Court Allows Appeal in Arbitration Act Case — Upholds Appointment of Arbitrator Despite Alleged Non-Compliance with Pre-Arbitration Steps. Section 11(6) of the Arbitration and Conciliation Act, 1996 invoked where respondent failed to appoint arbitrator within 30 days of notice.

The appellant, a company incorporated under the Companies Act, 1956, and the respondent, a multi-state co-operative society constituted under the Mult...

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Bombay High Court Quashes Standing Orders in Customs Valuation Dispute — Mandates Acceptance of Declared Transaction Value. Petitioner's imported goods detained on suspicion of undervaluation; court holds that without proper inquiry under Customs Act, 1962, rejection of transaction value is arbitrary.

The Petitioner, The Supreme Industries Ltd., a company in the plastics industry, imported goods and filed bills of entry declaring the transaction val...

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High Court of Bombay at Goa Acquits Appellant in NDPS Case Due to Non-Compliance with Sections 42 and 50 of NDPS Act. Failure to Record Reasons for Search and Non-Communication of Right to be Searched Before Gazetted Officer or Magistrate Leads to Acquittal.

The appellant, Ivan Miguel, a Portuguese national, was convicted by the learned Special Judge in NDPS Criminal Case No.16/2014 for offences under Sect...

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High Court of Karnataka Dismisses Revenue's Appeal in TDS Dispute on Contract Manufacturing Payments. Payment for manufacture of products on principal-to-principal basis held not subject to TDS under Section 194J of Income Tax Act, 1961.

The case involves three appeals filed by the Revenue under Section 260-A of the Income Tax Act, 1961, against a common order of the Income Tax Appella...

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Bombay High Court Dismisses Revenue's Appeal in Central Excise Penalty Case — CESTAT Order Upheld. Penalty under Rule 209A of Central Excise Rules, 1944 set aside for lack of evidence of aiding and abetting.

The case involves two appeals filed by the Commissioner of Central Excise, Mumbai, against the orders of the Customs, Excise and Service Tax Appellate...

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Bombay High Court Dismisses Revenue Appeal on Technical Know-how Fees and Duty Free Advance Licence Issues. Technical know-how fees paid under non-exclusive licence for limited period held revenue expenditure; Duty Free Advance Licence not real income under Section 28(iv) of Income Tax Act, 1961.

The appeal by the Revenue challenged the order of the Income Tax Appellate Tribunal regarding assessment year 1999-2000. The assessee, M/s Essel Propa...

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Bombay High Court Grants Interim Injunction in Design and Trademark Infringement Suit — Plaintiff's Registered Designs and Trademark Protected Against Alleged Imitation. Court Restrains Defendants from Using Identical or Deceptively Similar Designs and Marks on Kitchen Appliances.

The plaintiff, Maya Appliances Private Ltd., filed a suit and notice of motion seeking interim injunction against Jaipan Industries Limited and others...

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Bombay High Court Dismisses Employer's Petition Challenging Rejection of Amendment to Written Statement in Unfair Labour Practice Case. Admission of Employment Date Cannot Be Withdrawn at Fag End of Trial Under MRTU & PULP Act, 1971.

The case arises from a complaint filed by the workman (respondent no.1) under Section 28 of the Maharashtra Recognition of Trade Unions and Prevention...