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Supreme Court Allows Married Daughter's Claim for Compassionate Appointment as Fair Price Shop Dealer. Exclusion of married daughter from definition of 'family' in G.O. No. 6 of 2019 held ultra vires the 2016 Order and unconstitutional under Articles 14 and 15 of the Constitution.

The appellant, Kulsum Nisha, is the married daughter of Smt. Badrun Nisha, who was the dealer of a fair price shop in village Aariyawan, District Amet...

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Bombay High Court Quashes Customs Demand Against Ex-Director for Company Dues — No Personal Liability Without Statutory Provision. Section 142(1)(c)(ii) of Customs Act, 1962 does not authorise recovery from a former director who ceased to be associated with the company before the demand.

The petitioner, Purshottam Das Gupta, an 86-year-old senior citizen, was formerly a director of Sujata Verbatim Limited (later renamed PDG Infotech Li...

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Bombay High Court Allows Debenture Trustee's Claim for Payment from Suit Amount Held by Court Receiver in Priority Over Assignee of Decree. The court held that an assignee of a decree steps into the shoes of the assignor and cannot claim priority over the original decree holder who is a debenture trustee.

The dispute arose from a suit filed by ICICI Bank Ltd. (plaintiff) as debenture trustee for holders of 15% non-convertible debentures issued by Pal Pe...

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Bombay High Court Allows Raymond Limited's Appeals in Central Excise Cenvat Credit Dispute. Cenvat Credit of AED (T&TA) on Inputs Can Be Utilized for Payment of BED on Final Products.

The appellant, Raymond Limited, is a company manufacturing blankets from woollen fibres. The blankets attract only Basic Excise Duty (BED) and not Add...

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Bombay High Court Allows Appeal in Central Excise Case on Interest Liability for Provisional Assessment. Section 11DD of Central Excise Act, 1944 not applicable to differential duty determined on finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.

The appellant, Godrej Industries Limited, was engaged in the manufacture of Liquid Hair Dye during the period from September 1982 to March 1985. The d...

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Bombay High Court Allows Customs Broker to Operate Pending Enquiry in Suspension Case. Suspension order set aside for violation of natural justice as no hearing was given and no urgency reasons recorded under Regulation 20 of Customs Brokers Licensing Regulations, 2013.

The petitioner, GAC Shipping (India) Pvt. Ltd., a customs house broker licensed under the Customs Agents Licensing Regulations, 2004 (renewed under th...

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Bombay High Court Grants Stay on Tax Recovery in Gift of Shares Case Under Section 56(1) of Income Tax Act, 1961. Court allows stay of recovery pending appeal, subject to conditions protecting revenue, without deciding merits of taxability of gift of shares.

The petitioner, M/s. Nerka Chemicals Private Limited, a wholly owned subsidiary of Demuric Holdings Private Limited (DHPL), challenged an order dated ...