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Search Results for "customs broker"

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High Court

Bombay High Court Allows Refund of CVD Paid on Imported Mobile Phones Under Exemption Notification. The court held that the exemption notification No.12/2012-Customs applies to imports and directed reconsideration of refund claims subject to verification of unjust enrichment.

30 Nov 2018

The petitioner, Micromax Informatics Limited, a company registered under the Companies Act, imported mobile handsets during July 2014 to June 2015 and...

High Court

High Court of Judicature at Bombay Considers Whether Petitioner is Entitled to Refund of Unutilized Input Tax Credit Under GST Laws. The Court Examines Whether the Petitioner Company Supplying Services to Foreign Group Companies Qualifies as an 'Agent' Under Section 2(5) of CGST Act.

16 Jun 2025

The writ petition under Article 226 of the Constitution of India challenged two Orders-in-Appeal dated 10.08.2023 passed by the Deputy Commissioner of...

High Court

WRIT PETITION NO.2031 OF 2018

9 Jun 2021

This writ petition under Article 226 of the Constitution of India was filed before the High Court of Judicature at Bombay challenging the constitution...

High Court

Bombay High Court Quashes COFEPOSA Detention Orders for Smuggling of Red Sanders/Sandalwood — Failure to Consider Less Restrictive Alternatives and Non-Application of Mind. Preventive detention under Section 3(1) of COFEPOSA set aside as detaining authority did not consider possibility of prosecution under Customs Act and failed to apply mind to relevant material.

24 Jul 2013

The Bombay High Court allowed two habeas corpus writ petitions challenging detention orders dated 21 February 2013 issued under Section 3(1) of the Co...

High Court

Bombay High Court Examines Constitutional Validity of IGST Act Provisions on Intermediary Services in Third Judge Reference. The court considered whether Section 13(8)(b) of the Integrated Goods and Services Tax Act, 2017, which deems the place of supply of intermediary services as the location of the supplier, is constitutionally valid and within legislative competence.

18 Apr 2023

The matter involved two writ petitions before the Bombay High Court challenging the constitutional validity of Section 13(8)(b) and Section 8(2) of th...

High Court

Bombay High Court Hears Challenge to Sales Tax Assessment on Inter-State Movement of Brahmos Missiles for Job Work. The Court Examines Whether Transfer of Goods for Warhead Integration Constitutes Inter-State Sale Under Central Sales Tax Act, 1956.

10 Jan 2017

The judgment, though incomplete in its provided excerpt, deals with a writ petition filed by BrahMos Aerospace Private Limited, a joint venture betwee...

High Court

Bombay High Court Examines Whether Bunker Fuel Sales to Vessels on High Seas Are Taxable Under Maharashtra VAT Act. Petitioners Challenged Assessment Orders and Recovery Notices Claiming Sales Occurred Outside State Territory and Were in Course of Export.

19 Oct 2015

The dispute arose from assessment and recovery proceedings under the Maharashtra Value Added Tax Act, 2002 concerning sales of High Speed Diesel (HSD)...

High Court

Karnataka High Court Dharwad Bench Considers Writ Petition by Regional Rural Bank Against Show Cause Notices for GST on Commission Paid to Pigmy Agents. Court Examines Whether Pigmy Agents Qualify as Employees Under Industrial Disputes Act, Thereby Exempting Their Services from GST Under CGST Act 2017 Read with Schedule III.

8 Apr 2026

The petitioner, a Regional Rural Bank established under the Regional Rural Banks Act, 1976, challenged four show cause notices dated 27-12-2023 and 28...

High Court

High Court of Judicature at Bombay Hears Notice of Motion for Reference to Arbitration in Dispute Between Commodity Spot Exchange and Member. Defendant Exchange Seeks to Rely on Bye-Laws and Undertaking as Arbitration Agreement Under Section 8 of Arbitration and Conciliation Act, 1996.

10 Sep 2014

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High Court

Bombay High Court Upholds Validity of Assessment Orders Issued in Trade Name Despite Proprietor's Participation — Estoppel by Conduct Bars Challenge to Notice. The Court held that assessment orders are not non-est merely because notices were issued in the trade name, as the proprietor participated in proceedings without objection.

15 Mar 2016

The case involves multiple sales tax references filed by the Commissioner of Sales Tax against M/s. Klip Nail Care and other respondents. The common q...

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