Search Results for "Customs tariff"

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Search Results for "Customs tariff"

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High Court

Bombay High Court Reserves Judgment on Challenge to DRI's Investigation and Letters Rogatory in Coal Import Over-Valuation Case. Petitioner Argues Non-Cognizable Offences Require Magistrate Order under CrPC, Rendering Letters Rogatory Invalid.

17 Oct 2019

The present writ petition before the Bombay High Court arises from an investigation initiated by the Directorate of Revenue Intelligence (DRI) against...

High Court

High Court of Karnataka Dismisses Petitions Challenging Validity of Proviso to Section 115JB(6) of Income Tax Act in SEZ Cases. The court held that the proviso inserted by Finance Act, 2011 is not ultra vires the SEZ Act and is valid and enforceable.

12 Jun 2013

The case involves a batch of writ petitions filed by companies operating in Special Economic Zones (SEZs) challenging the constitutional validity of t...

High Court

Bombay High Court Allows Petitioner in Octroi/LBT Levy on Meal Vouchers — Vouchers Not Goods Under Municipal Law. Meal Vouchers Issued Under Payment and Settlement Systems Act, 2007 Are Not Goods for Levy of Octroi or Local Body Tax Under Maharashtra Municipal Corporations Act, 1949.

20 Mar 2015

The Bombay High Court addressed two writ petitions filed by Sodexo SVC India Private Limited challenging the levy of octroi and Local Body Tax (LBT) o...

High Court

Bombay High Court Allows Writ Petitions Challenging Cancellation of Advance Authorizations for Import of Areca Nuts — Violation of Principles of Natural Justice and Non-Application of Mind. Import of Areca Nuts under Advance Authorization Scheme for Export of Betel Nuts (Supari) Held Permissible Under Foreign Trade Policy 2015-2020.

24 Jul 2018

The petitioners, Taj Agro Commodities Pvt. Ltd., Shadi-Ram & Sons Pvt. Ltd., and Himatlal Hirji & Co., were granted advance authorizations under the F...

High Court

Bombay High Court Quashes Recovery Notices Against Directors in Central Excise Case — No Personal Liability Without Specific Statutory Provision. Directors of a company cannot be treated as assessees or deemed to be in default for excise duty demands under the Central Excise Act, 1944, in the absence of a provision akin to Section 179 of the Income Tax Act, 1961.

17 Aug 2005

The petitioners, Sunil Parmeshwar Mittal and Kirti Trambaklal Shah, were directors of a company that was assessed for excise duty. The Deputy Commissi...

High Court

Bombay High Court Adjudicates Challenge to Revocation of Electricity Duty Exemption for Educational Institutions by State Government. Petitioners Seek Quashing of Government Communication and Levy of Duty Under Maharashtra Electricity Duty Act, 1958; Court Issues Rule.

28 Feb 2019

The petitioners, comprising 10 educational institutions managed by a charitable trust, filed a writ petition under Article 226 of the Constitution of ...

High Court

Bombay High Court at Goa Quashes Corruption Case Against Customs Officers for Lack of Valid Sanction. Prosecution under Prevention of Corruption Act, 1988 and Indian Penal Code, 1860 fails as prior sanction under Section 197 CrPC and Section 19 of PC Act was mandatory for acts done in discharge of official duty.

29 Aug 2012

The petitioners, nine customs officers, filed a petition under Section 482 of the Code of Criminal Procedure, 1973 and Article 226 of the Constitution...

Supreme Court

Supreme Court Dismisses State's Appeal in Electricity Duty Exemption Case for Charitable Educational Institutions. The Court upheld the High Court's decision that charitable education institutions registered under the Maharashtra Public Trusts Act, 1950 are exempt from payment of electricity duty under Section 3(2)(iii) of the Maharashtra Electricity Duty Act, 2016, interpreting the provision to avoid absurdity and uphold Article 14 of the Constitution.

7 Jan 2022

The dispute arose from the State of Maharashtra's appeal against a High Court judgment that exempted charitable educational institutions from payment ...

Supreme Court

Supreme Court Dismisses Appeal of Power Developer in Mega Power Policy Customs Duty Exemption Dispute — Press Release Not a Binding Policy Change. The court held that a Press Release reducing the capacity threshold for Mega Power Projects from 1000 MW to 700 MW did not create a binding right to customs duty exemption under Section 25 of the Customs Act, 1962, and the appellant had assumed the risk of policy changes under the RFP.

20 Nov 2024

The appeal arose from a judgment of the Appellate Tribunal for Electricity (APTEL) dated 30.06.2014, which dismissed the appeal of Nabha Power Limited...

High Court

High Court of Bombay Issues Rule in Writ Petition Challenging Letter Withdrawing Exemption and Consequential Bills for Electricity Duty on Educational Institutions. Petition Raises Question of Interpretation of Maharashtra Electricity Duty (Amendment) Act, 2016 vis-à-vis Section 3(2)(iii) of 1958 Act for Institutions Run by Public Charitable Trusts.

28 Feb 2019

The petitioners, ten educational institutions run by a society and charitable trust, sought to quash a communication dated 04.06.2018 from the Industr...

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