Search Results for "penalty under Excise Rules"

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Madras High Court Dismisses Revenue's Appeal in Customs Valuation Case — Confirms CESTAT's Finding That Transaction Value of Imported Goods Is Acceptable Under Section 14 of Customs Act, 1962. Burden of Proof on Revenue to Show Fraud or Misdeclaration Not Discharged.

The case involves four Civil Miscellaneous Appeals filed by the Commissioner of Customs (Port-Export), Chennai, under Section 130 of the Customs Act, ...

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Bombay High Court Dismisses Appeal Against Rejection of Temporary Injunction in Contract Dispute. Court holds that balance of convenience and prima facie case did not favor grant of injunction under Order 39 Rules 1 and 2 CPC.

The Appellant, Chitali Bottling Limited, filed a Special Civil Suit No.95 of 2020 before the 19th Joint Civil Judge, Senior Division, Pune, seeking a ...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders on Grounds of Violation of Natural Justice and Lack of Proper Adjudication. The court set aside the impugned orders and remanded the matters for fresh adjudication after affording proper opportunity of hearing.

The petitioner, CNH Industrial (India) Private Limited, filed two writ petitions challenging assessment orders passed under the GST Act. The petitione...

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Bombay High Court Dismisses Revenue's Appeal in Service Tax Case on Bifurcation of Interest and Service Charges. Tribunal's finding that no service tax liability arises prior to 01.03.2006 due to absence of mechanism for bifurcation of value of service from interest amount upheld.

The appeal was filed by the Commissioner of CGST & Central Excise under Section 35G of the Central Excise Act, 1944, challenging the order of the Cust...

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High Court of Karnataka Delivers Judgment in Appeal Against Dismissal of Suit for Recovery of Money Alleging Bank's Unauthorized Issuance of Demand Drafts from Cheque Mandate. The Appeal Involves Issues of Bank's Liability for Acting Contrary to Instructions Under Sections of Customs Act, 1962 and CPC.

The plaintiff, a registered company engaged in manufacturing television and monitor components, imported goods and stored them in a bonded warehouse. ...

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High Court of Karnataka Delivers Judgment on Batch of Writ Petitions Concerning Input Tax Credit Under KVAT Act. Interpretation of Section 10(3) of the Karnataka Value Added Tax Act, 2003 and Availment of Input Tax Credit Irrespective of Invoice Month Framed the Core Issue.

A batch of writ petitions came before the High Court of Karnataka under Article 226 of the Constitution of India, filed by various companies including...

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Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.

The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...