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Bombay High Court Allows Appeal in Admiralty Bunkers Arrest Case. Bunkers on board a ship can be arrested and sold separately under admiralty jurisdiction as they are not part of the ship.

The appellant, Mansel Limited, a Bermuda company engaged in chartering vessels, filed an admiralty suit seeking arrest of bunkers on board the vessel ...

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Bombay High Court Allows Release of Imported Goods in Trademark Dispute, Directs Customs to Not Withhold Clearance Based on Pending Civil Suit. Customs Authorities Cannot Refuse Clearance Solely Due to Private Trademark Dispute; Remedy Lies in Civil Court Under Trade Marks Act, 1999.

The petitioners, UPS Sales and Suzhou Dake Machinery Company Ltd., imported goods under Bill of Lading No. EXSH2310608. The customs authorities (respo...

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WRIT PETITION NO. 3310 OF 2017

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Bombay High Court Quashes Customs Confiscation Order for Used Haemodialysis Machines — Import Not Prohibited Under Hazardous Waste Rules. Used Medical Equipment Not Classifiable as 'Hazardous Waste' or 'Waste' Under Hazardous and Other Wastes (Management, Handling and Trans-Boundary Movement) Rules, 2016.

The petitioner, Hemant Surgical Industries Limited, is engaged in importing, manufacturing, and supplying medical equipment. Since 2008, it has import...

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High Court of Karnataka Allows CENVAT Credit on GTA Service for Cement Manufacturer — Place of Removal Includes Buyer's Destination. Interpretation of 'Place of Removal' under CENVAT Credit Rules, 2004 for outward transportation of goods sold on FOR destination basis.

The appellant, M/s. Madras Cements Limited, a manufacturer of cement, filed an appeal under Section 35G of the Central Excise Act, 1944 against the fi...

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Supreme Court Allows State's Appeal in Excise Duty Case — Licensee Liable for Duty on Liquor Destroyed in Fire. Absolute liability under Rule 7(11)(a) of UP Bottling of Foreign Liquor Rules, 1969 and Rules 708/709 of UP Excise Manual; act of God no defense.

The case arises from a fire incident on 10.04.2003 at the godown of the respondent company, a distillery licensee, which destroyed 35,642 cases of Ind...

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Bombay High Court Dismisses Challenge to Arbitral Award in Steel Coils Supply Dispute — Non-Conforming Goods Justify Rejection and Damages. The court upheld the arbitral award granting damages for breach of contract where goods did not meet specifications under the contract for sale of goods.

The petitioner, JSW Steel Ltd., challenged an arbitral award dated 28th May 2013 under Section 34 of the Arbitration and Conciliation Act, 1996. The d...

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High Court of Karnataka Dismisses Customs Department's Reference Application in Export Valuation Case. Tribunal's finding that facts were indistinguishable from precedent upheld, no question of law arises.

The Principal Commissioner of Customs filed a Civil Petition under Section 130A of the Customs Act, 1962, challenging the final order of the Central E...

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Bombay High Court Disposes of Writ Petitions Challenging Section 140(3)(iv) of CGST Act on Transitional Credit for Pre-GST Stock. Petitioners Argue Arbitrary Cut-Off Date Leads to Double Taxation and Discrimination.

A group of manufacturers and traders, including JCB India Limited, manufacturers of excavators and loaders, filed writ petitions before the Bombay Hig...

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High Court of Karnataka Reviews Enforcement of Foreign Arbitral Award Under Section 48 of Arbitration Act. Challenges to Award Based on Public Policy and Lack of Notice Were Dismissed by Executing Court.

The respondent, a Korean company, chartered a vessel to the petitioner, an Indian firm, under a Charter Party dated 12.05.2004. Disputes arose over fr...