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Bombay High Court Allows Petition in Customs Act Case — Confiscation and Penalties Quashed for Lack of Mens Rea. Imported capital goods released on payment of duty; no deliberate intent to evade duty established under Sections 111(d), 111(f), 112(a), and 125 of Customs Act, 1962.

The petitioners, M/s. Central Cables Limited (a company manufacturing electric wires and cables), its Managing Director Govind Daga, and Purchase Offi...

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High Court of Gujarat Allows Writ Petition Challenging GST Confiscation Notice Due to Improper Procedure. Authorities Must Complete Entire Process Under Section 129 of Central Goods and Services Tax Act, 2017 Before Invoking Confiscation Under Section 130, Unless Intention to Evade Tax is Established.

The dispute arose from the detention of a truck transporting metal scrap by the State Tax Officer on November 22, 2023, under Section 129 of the Centr...

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Gujarat High Court Partly Allows State's Revision in Essential Commodities Case — Confiscation Reduced from 100% to 20% Upheld. Appellate Court's Discretion to Modify Confiscation Under Section 6A of Essential Commodities Act, 1955 Upheld as Not Perverse.

The State of Gujarat filed a Criminal Revision Application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, challengin...

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Gujarat High Court Dismisses State's Revision in Essential Commodities Act Confiscation Case — Reduction of Confiscation from 100% to 20% Upheld. Appellate court's modification of confiscation order was found to be within its discretion and not requiring interference.

The State of Gujarat filed a Criminal Revision Application under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, aggrieved ...

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Supreme Court Dismisses Appeals by Liquidators Challenging Benami Act Attachment Orders, Upholds NCLAT Ruling that IBC Authorities Lack Jurisdiction to Entertain Challenges to Benami Act Orders During Insolvency Proceedings

The Supreme Court dismissed a batch of civil appeals filed by liquidators challenging provisional attachment orders issued under the Prohibition of Be...

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Bombay High Court Dismisses Customs Appeal Against CESTAT Order Setting Aside Penalty and Confiscation. Import of Vessels for Offshore Exploration Not Liable to Penalty Under Customs Act for Alleged Misdeclaration of Value.

The Commissioner of Customs (Imports), Mumbai, filed an appeal under Section 130(1) of the Customs Act, 1962 against a common order dated 14th August ...

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Supreme Court Upholds High Court Decision, Dismisses Appeals in Sandalwood Confiscation Case: Forest Department Directed to Adhere to Government Scheme

Forest Offence, Sandalwood Confiscation, Kerala Forest Act, Government Scheme 1. Background: The appeals arising from the High Court judgment date...

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Bombay High Court Allows Release of Confiscated Truck in Forest Offence Case — Petitioner Not Given Adequate Opportunity of Hearing. Confiscation Order Under Section 61-A of Indian Forest Act, 1927 Set Aside Due to Violation of Principles of Natural Justice.

The petitioner, owner of a truck bearing registration number MH-30-B-2897, filed a writ petition under Articles 226 and 227 of the Constitution of Ind...