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Bombay High Court Dismisses Petition by Hospital Challenging Cancellation of Customs Duty Exemption for Failure to Provide Free Treatment. The court held that the continuous obligation of free treatment under Notification 64/88CUS was not fulfilled, and the hospital did not qualify for recategorization.

The Petitioner, Dr. Balabhai Nanavati Hospital and Nanavati Hospital Research Centre, a public charitable trust registered under the Bombay Public Tru...

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High Court of Karnataka Examines Taxability of Solatium Component in Land Acquisition Compensation Under GST. Issue Concerns Whether Receipt of Solatium Constitutes a Service Under Entry 5(e) of Schedule II to CGST Act, 2017 or Falls Under Exempt Transfer of Land.

The case comprised a batch of five writ petitions filed before the High Court of Karnataka under Articles 226 and 227 of the Constitution of India. Th...

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Supreme Court Dismisses Revenue's Appeal in Customs Classification Dispute. n-Hexane Held to be a Separate Chemical Compound, Not Petroleum Oil, Under Customs Tariff Heading 2901.10 and Central Excise Tariff Heading 2901.90.

The case involves an appeal by the Commissioner of Customs, Kandla, against the decision of CESTAT, Ahmedabad, which had dismissed the Revenue's appea...

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High Court of Bombay at Goa Dismisses Writ Petition Challenging Seizure of Vessel Under Customs Act, 1962; Seizure of Re-imported Floating Crane Valid as Exemption Notification Inapplicable When Re-import Not by Original Exporter.

The case involved a writ petition filed by Fomento Resources Private Limited and its director challenging the seizure of a floating crane, MV Maria La...

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Bombay High Court Allows Writ Petitions Challenging Rejection of Provisional Release of Seized Goods Under Customs Act — Directs Release on Conditions. Joint Commissioner's order set aside as not considering Section 110A of Customs Act, 1962; goods to be released on bank guarantee and bond.

The Bombay High Court disposed of two writ petitions filed by Himgiri Buildcon & Industries Limited and Agsons Agencies (I) Private Limited against th...

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Bombay High Court Dismisses Petition Challenging Retrospective Service Tax Amendment on Renting of Immovable Property. The Court upheld the explanation to Section 65(105)(zzc) of the Finance Act, 1994 as clarificatory and not violative of Article 14.

The petitioner, Chanakya Mandal, a trust registered under the Bombay Public Trust Act, filed a writ petition under Article 226 of the Constitution of ...

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Supreme Court Dismisses Appeal of Manufacturer in Central Excise Duty Dispute on Captive Consumption of Yarn. Court Holds That Bank Guarantees Furnished Under Interim Order Can Be Enforced Without Section 11A Notice.

The appellant, M/s. The Bombay Dyeing & Mfg. Co. Ltd., was engaged in the manufacture of cotton and manmade fabrics. It claimed that the fabric manufa...