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CUSTOMS APPEAL NO. 100 OF 2012

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Bombay High Court Allows Import of Peas Under Restricted Category Based on Pre-Notification Contracts. Petitioners' goods cleared as contracts entered prior to amendment notification dated 29.03.2019 under Section 3 of Foreign Trade (Development and Regulation) Act, 1992.

The petitioners, M/s. Harihar Collections and M/s. Raj Grow Impex LLP, are engaged in the import and export of agricultural commodities. They imported...

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Bombay High Court Considers Legality of Customs Broker Licence Suspension Due to Delay in Submitting Inquiry Report. Interpretation of Regulation 20(5) of Customs Brokers Licensing Regulations, 2013 — Whether Time Limit of 90 Days for Inquiry Report is Mandatory or Directory.

A group of customs appeals was filed by the Principal Commissioner of Customs (General), Mumbai, against various customs broker licence holders before...

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High Court of Bombay at Goa Allows Customs Appeal, Upholds Confiscation of Cosmetics Imported Through Non-Notified Port. Import of Cosmetics Through Marmagoa Port Violates Rule 133 Read with Rule 43-A of Drugs and Cosmetics Rules, 1945, as Cosmetics Are Not Exempted Under Rule 132 and Schedule D.

The Commissioner of Customs, Goa, filed an appeal under the Customs Act, 1962, against an order of the Customs, Excise and Service Tax Appellate Tribu...

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High Court of Judicature at Bombay Hears Customs Appeals on Domestic Clearance of Duty-Free Input Products Under Advance Authorizations. Core Issue Whether Tribunal Correctly Interpreted Foreign Trade Policy 2004-2009 Paras 4.1.3 and 4.1.5 to Permit Domestic Sales Before Export Obligation Fulfillment.

The High Court of Judicature at Bombay heard a batch of 17 customs appeals filed by various companies and individuals against three Commissioners of C...

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Bombay High Court Dismisses Petition Challenging Detention Under COFEPOSA Act for Smuggling of High Speed Diesel. Non-Supply of Bail Order Held Not Fatal to Detention Order as Detenu Was Aware of It.

The petitioner, brother of the detenu Samad Ismail Deshmukh, filed a writ of habeas corpus under Article 226 of the Constitution challenging the deten...

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Bombay High Court Dismisses Insurance Company's Challenge to Stamp Duty Demand on Marine-cum-Erection Policies. Policies for construction of rigs classified as Sea Insurance under Article 47A(ii) of Indian Stamp Act, 1899.

The petitioners, Oriental Insurance Co. Ltd. and its Divisional Manager, challenged a demand for stamp duty on six insurance policies issued in favor ...

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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...