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Bombay High Court Dismisses Customs Appeal Against Acquittal in Import of Brand New Goods Under Transfer of Residence Facility. Prosecution Failed to Prove Goods Were Not Used Personal Effects, Acquittal Under Section 135 Customs Act, 1962 Upheld.

The Assistant Commissioner of Customs, Marine and Preventive Wing, Bombay appealed against the judgment and order dated 11th October, 1999 passed by t...

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High Court of Bombay at Aurangabad Dismisses Revenue's Challenge to Tribunal Order Quashing Penalty on Directors in Central Excise Case — No Vicarious Liability Without Evidence of Personal Involvement Under Central Excise Act, 1944.

The Commissioner of Central Excise and Customs, Aurangabad, filed a Writ Petition challenging the order of the Customs, Excise and Gold (Control) Appe...

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Bombay High Court Allows Appeals in Central Excise Cases Involving 100% EOU — Cenvat Credit on Inputs and Capital Goods Allowed Despite Procedural Lapses. Substantial compliance with Central Excise Rules, 2002 and Notification No. 22/2003-CE sufficient for entitlement to Cenvat credit.

The judgment concerns three Central Excise Appeals filed by Shri Dharampal Lalchand Chug and Shri Kamal Lalchand Chug, who are sole proprietors of 100...