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High Court of Bombay at Goa Dismisses Writ Petition Challenging Electricity Duty on Captive Consumption — Industrial Consumers Not Entitled to Exemption Under Section 3(1)(b) of Goa Electricity Duty Act, 1985 as Self-Generated Electricity Not Supplied by Licensee or Generating Company.

The petitioners, a group of industrial companies and their directors, filed a writ petition under Article 226 of the Constitution of India before the ...

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Bombay High Court Quashes Tender Condition in Octroi Collection Contract for Being Arbitrary and Unreasonable. Condition requiring prior experience of octroi collection in a municipal corporation with population of 10 lakhs or more held to be irrational and intended to favour predetermined bidders.

The Bombay High Court disposed of two writ petitions challenging the terms and conditions of a tender notice issued by the Nashik Municipal Corporatio...

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Bombay High Court Allows Writ Petition Challenging Detention of Second Hand Machinery Import — Circular No.4/2008-Cus Held Ultra Vires Section 14(1) of Customs Act, 1962. Transaction Value Must Be Accepted Unless Rebutted by Proper Evidence; Guidelines in Circular Cannot Override Statutory Provisions.

The petitioner, M/s Bosch Limited (formerly Motor Industries Co. Ltd.), a public limited company engaged in manufacturing automotive components, impor...

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Bombay High Court Quashes CEGAT Order for Non-Consideration of Submissions in Customs Seizure Case. Tribunal's Order Held Invalid as It Did Not Constitute a Decision in the Eye of Law Under Customs Act, 1962.

The petitioner, M/s. Wall Street Finance Ltd., filed a writ petition challenging an order dated 3rd February, 2000 passed by the Customs, Excise and G...

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Bombay High Court Allows Customs Appeal in Rig Import Valuation Case — Upholds Reassessment Based on Higher Transaction Value. Customs Duty Demand on 'Pride Pennsylvania' Rig Upheld as Invoice Value Not Sole Determinant Under Customs Act, 1962.

The Commissioner of Customs (Imports), Mumbai, appealed against the order of the Customs, Excise and Gold (Control) Appellate Tribunal (CEGAT) which h...