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Supreme Court Allows Appeal in Customs Valuation Dispute — Mandamus Issued to Assess Imported Scrap on Transaction Value. Court Holds That Declared Transaction Value Must Be Accepted Unless Proper Officer Follows Procedure Under Section 14 and Rule 12 of Customs Valuation Rules, 2007.

The appellants, Century Metal Recycling Pvt. Ltd. and Gauri Shankar Agarwala, filed a writ petition before the Allahabad High Court challenging the pr...

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Supreme Court Allows Insurer's Appeal in Malaria Death Insurance Claim. Death Due to Disease Not an Accident Under Section II of National Insurance Home Loan Suraksha Bima Policy.

The case involves an appeal by the National Insurance Co. Ltd. against a judgment of the National Consumer Disputes Redressal Commission which upheld ...

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Supreme Court Upholds High Court's Direction to Release Seized Vehicles in Forest Offence Cases. Magistrate's Power Under Section 451 CrPC Not Ousted by Initiation of Confiscation Proceedings Under Section 52(3) of Indian Forest Act, 1927.

The Supreme Court considered appeals by the State of Madhya Pradesh against High Court orders directing the release of vehicles seized for illegal san...

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Supreme Court Acquits Accused in Rape Case Due to Lack of Medical Evidence and Doubtful Testimony. Conviction under Section 376 IPC set aside as prosecution failed to prove guilt beyond reasonable doubt.

The appellant, Ganga Prasad Mahto, was convicted under Section 376 of the Indian Penal Code, 1860 for allegedly raping the prosecutrix (PW3) on the ni...

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Supreme Court Allows Revenue Appeals in Income Tax Special Audit Time Extension Case. Assessing Officer Had Suo Motu Power to Extend Time Under Section 142(2C) Even Before 2008 Amendment.

The case involves a batch of appeals by the Commissioner of Income Tax against the judgment of the Delhi High Court, which had dismissed the Revenue's...

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Supreme Court Allows Developer's Appeal in Part, Reducing Interest Rate on Refund for Delayed Possession of Row House. Buyer's Agreement's One-Sided Clause on Delay Interest Does Not Preclude Claim for Reasonable Compensation; Refund Upheld but Interest Reduced from 12% to 9%.

The case involves a dispute between Kolkata West International City Pvt Ltd (the developer/appellant) and Devasis Rudra (the buyer/respondent) arising...

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Supreme Court Dismisses Appeal Against NCDRC Order Rejecting Insurance Claim for Road Damage Due to Normal Wear and Tear Exclusion. The appellant failed to prove that the damage was caused by abnormal rainfall and not normal wear and tear under Section 1 of the insurance policy.

The appellant, Mahavir Road and Infrastructure Pvt Ltd., was undertaking road resurfacing and asphalting in Nashik and obtained an insurance policy fr...